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

Unique Filing Status and Exemption Situations

Summary and Exercises

Summary

This lesson explained:

  • How to determine whether an individual is a resident or nonresident alien for tax purposes
  • The rules for claiming the personal exemption for a spouse who is a nonresident alien
  • How to apply the support and citizen or resident tests to determine whether an individual can be claimed as a dependent
  • Special rules for nonresident aliens who wish to claim Head of Household filing status