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

Unique Filing Status and Exemption Situations Workout

Workout Resources

Publication 4491 Unique Filing Status and Exemption Situations

This lesson will provide links to resource materials and practice to help you address the filing status issues you may encounter when assisting taxpayers who may have:

  • A nonresident alien spouse, or
  • A nonresident alien stepchildren

Begin this lesson by reviewing the Unique Filing Status and Exemption Situations lesson from Publication 4491.

Use your resource materials to apply what you've learned in the Unique Filing Status and Exemption Situations lesson:

  • Determine whether an individual is a resident or nonresident alien
  • Determine who can claim the personal exemption for a spouse who is a nonresident alien
  • Apply the support test and citizen or resident test to determine whether an individual can be claimed as a dependent
  • Apply special rules for Head of Household status when the spouse is a nonresident alien
Graphic of hand weights.
Pub 4491, Unique Filing Status and Exemption Situations

Pub 4491, Unique Filing Status and Exemption Situations