1040NR

A nonresident alien filing Form 1040-NR cannot have a Married filing jointly or a Head of household filing status. See the Instructions for Form 1040-NR 
If you are a nonresident alien, you cannot claim the standard deduction.

Certain tax benefits (such as the child tax credit, the credit for other dependents, and the additional child tax credit; and the premium tax credit for dependents) are only available in full to residents of Canada and Mexico and, to a limited extent, to residents of India and South Korea. These tax benefits cannot be claimed by other nonresident aliens. Residents of South Korea and students or business apprentices from India may claim dependents on the more limited terms. No other person filing a Form 1040-NR can claim a qualifying dependent.

There are certain forms used by Form 1040 and Form 1040-SR filers that are NOT used by Form 1040-NR filers: for example, Form 2555, Form 965, and Schedule K-1 (Form 1120-S).

The instructions for estates and trusts on the main form may, in certain instances, align more with the Instructions for Form 1041, U.S. Income Tax Return for Estates and Trusts, than with the Instructions for Forms 1040 and 1040-SR, which are for individuals. If you are filing for a nonresident alien estate or trust, you will still need to follow the Instructions for Schedule NEC, later, if the estate or trust has U.S. source income that is not effectively connected with a U.S. trade or business. And there may be tax benefits and income inclusions on Form 1041 not applicable to a nonresident alien trust or estate.

Standard deduction for certain residents of India. 

Students or business [from India] apprentices may be able to take the standard deduction on Form 1040-NR, line 12, instead of their itemized deductions if they are eligible for benefits under Article 21(2) of the United States-India Income Tax Treaty. They will enter the standard deduction amount found for their filing status on Form 1040 or 1040-SR. See chapter 5 of Pub. 519 for details. Also see Standard Deduction under Line 12—Deductions or Standard Deduction in the Instructions for Forms 1040 and 1040-SR. If they must use the Standard Deduction Worksheet for Dependents—Line 12 in the Instructions for Forms 1040 and 1040-SR, they should enter the amount on the same line of Form 1040-NR as they are directed to enter it on Form 1040 or 1040-SR.

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