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previous page Previous Page: Publication 519 - U.S. Tax Guide for Aliens - Restrictions for Dual-Status Taxpayers
next page Next Page: Publication 519 - U.S. Tax Guide for Aliens - How To Figure Tax
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taxmap/pubs/p519-029.htm#en_us_publink100039268

Exemptions(p33)


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As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period.
Special rules apply to exemptions for the part of the tax year you are a nonresident alien if you are a:
  1. Resident of Canada, Mexico, or the Republic of Korea (South Korea),
  2. U.S. national, or
  3. Student or business apprentice from India.
For more information, see Exemptions in chapter 5.
previous pagePrevious Page: Publication 519 - U.S. Tax Guide for Aliens - Restrictions for Dual-Status Taxpayers
next pageNext Page: Publication 519 - U.S. Tax Guide for Aliens - How To Figure Tax
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication