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

Unique Filing Status and Exemption Situations Workout

Exemption for Nonresident Alien Spouse

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Mary Elmore is trying to determine whether she can claim her new husband, Pierre, as a personal exemption on her tax return. She first wants to know if he is considered to be a resident or nonresident alien.

Mary married Pierre, a music teacher from France, during the tax year. He lived with her in the United States for only two weeks. He does not have a green card. Does Pierre meet the substantial presence test to be considered a resident alien?


Mary Elmore.