In most cases unless you have invested money in stock or have a mortgage payment, standard deduction would be way more than itemized deductions. So, everybody would want to use standard deduction. I have looked up in the internet and so far haven't found anything saying non-resident alien can use 1040 form. ( 1040 has an option to use standard deduction where as 1040NR only includes itemized deduction ). Interestingly, I haven't seen anything that says non-resident alien MUST use 1040NR in most of the websites. Except at: http://www.usa-international-offshore-expatriate-tax.com/nonresident_aliens_filing.asp This website looks legitimate. So, I think we are not eligible to use standard deduction. Am I missing something? Does anybody know anything better?