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Advanced Course > Unique Filing Status and Exemption Situations

Unique Filing Status and Exemption Situations

This lesson addresses:

  • Filing status issues you may encounter when assisting taxpayers who are not U.S. citizens
  • Exemption issues related to taxpayers who may have a nonresident alien spouse or nonresident alien stepchildren

Use the following tabs in the Volunteer Resource Guide: ITIN Returns, Filing Status, and Exemptions/Dependency.

Click the Skills Workout button to learn more about Unique Filing Status and Exemption Situations.

Skill Check

Check your understanding of rules regarding resident and nonresident aliens. To check your answers, click the Check My Answers button at the bottom of the page.

  1. Gloria's husband, Dante, has neither a green card nor a visa, and he does not have a tax home in another country. He was physically present in the United States for 150 days in each of the years 2013, 2014, and 2015. Is Dante a resident alien under the substantial presence test for 2015?
  • A.
  • B.
  1. William Burke's wife is a Greek citizen. Her sister, Athena, who is also a Greek citizen, lived in the Burkes' home in Greece for the entire tax year. William provided more than 50 percent of Athena's total support. Can William claim his sister-in-law as a dependent?
  • A.
  • B.