Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Unique Filing Status and Exemption Situations

Introduction

Objectives

After completing this lesson, using your resource materials, you will be able to:

  • Determine whether an individual is a resident or nonresident alien
  • Determine who can claim the personal exemption for a spouse who is a nonresident alien
  • Apply the support test and citizen or resident test to determine whether an individual can be claimed as a dependent
  • Apply special rules for Head of Household status when the spouse is a nonresident alien

Estimated time to complete: 45 minutes