The following restrictions apply if you are filing a tax return for a dual-status tax year.taxmap/pubs/p519-028.htm#en_us_publink100039262
You cannot use the standard deduction allowed on Form 1040. However, you can itemize any allowable deductions. taxmap/pubs/p519-028.htm#en_us_publink100039263
Your total deduction for the exemptions for your spouse and allowable dependents cannot be more than your taxable income (figured without deducting personal exemptions) for the period you are a resident alien. taxmap/pubs/p519-028.htm#en_us_publink100039264
You cannot use the head of household Tax Table column or Tax Computation Worksheet. taxmap/pubs/p519-028.htm#en_us_publink100039265taxmap/pubs/p519-028.htm#en_us_publink100039266
If you are married and a nonresident of the United States for all or part of the tax year and you do not choose to file jointly as discussed in chapter 1, you must use the Tax Table column or Tax Computation Worksheet for married filing separately to figure your tax on income effectively connected with a U.S. trade or business. You cannot use the Tax Table column or Tax Computation Worksheet for married filing jointly or single. However, you may be able to file as single if you lived apart from your spouse during the last 6 months of the year and you are a:
- Married resident of Canada, Mexico, or the Republic of Korea (South Korea), or
- Married U.S. national.
See the instructions for Form 1040NR to see if you qualify.
A U.S. national is an individual who, although not a U.S. citizen, owes his or her allegiance to the United States. U.S. nationals include American Samoans and Northern Mariana Islanders who chose to become U.S. nationals instead of U.S. citizens. taxmap/pubs/p519-028.htm#en_us_publink100039267
You cannot claim the education credits, the earned income credit, or the credit for the elderly or the disabled unless:
- You are married, and
- You choose to be treated as a resident for all of 2008 by filing a joint return with your spouse who is a U.S. citizen or resident, as discussed in chapter 1.