skip navigation

Search Help
Navigation Help

Topic Index
ABCDEFGHI
JKLMNOPQR
STUVWXYZ#

FAQs
Forms
Publications
Tax Topics

Comments
About Tax Map

IRS.gov Website
Publication 519
taxmap/pubs/p519-028.htm#en_us_publink1000222529

Restrictions for
Dual-Status Taxpayers(p33)

rule
The following restrictions apply if you are filing a tax return for a dual-status tax year.
taxmap/pubs/p519-028.htm#en_us_publink1000222530

1) Standard deduction.(p33)

rule
You cannot use the standard deduction allowed on Form 1040. However, you can itemize any allowable deductions.
taxmap/pubs/p519-028.htm#en_us_publink1000222531

2) Exemptions.(p33)

rule
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_publink1000222532

3) Head of household.(p33)

rule
You cannot use the head of household Tax Table column or Tax Computation Worksheet.
taxmap/pubs/p519-028.htm#en_us_publink1000222533

4) Joint return.(p33)

rule
You cannot file a joint return. However, see Choosing Resident Alien Status under Dual-Status Aliens in chapter 1.
taxmap/pubs/p519-028.htm#en_us_publink1000222535

5) Tax rates.(p33)

rule
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:
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_publink1000222536

6) Tax credits.(p33)

rule
You cannot claim the education credits, the earned income credit, or the credit for the elderly or the disabled unless: