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

Filing Status and Dependents


Lesson Objectives

This lesson discusses family-related restrictions and exceptions that apply to foreign students and scholars.

At the end of this lesson, you will be able to:

  • Determine a student's filing status
  • Determine if a student can claim a spousal or dependent exemption
  • Identify which forms a spouse and dependents should file

Estimated time to complete: 20 minutes