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

Filing Status and Dependents



This lesson is designed to teach tax preparers how to determine the proper filing status for nonresident aliens. It will also address the eligibility of a nonresident alien to claim dependency of their spouse or child. The lesson also covers unusual treaty provisions that may affect treaty benefits.

  • Form 1040-NR
  • Form 8843
  • Publications 17, 503, 519, 596, and 4011

You can also refer to Link & Learn Taxes, Filing Status and Who Should File, for information on filing status and exemptions.