Aliens - How Many Exemptions Can Be Claimed?
Aliens are allowed to claim personal exemptions as follows.
- Are you a Resident Alien?
- Resident Aliens may claim the same exemptions as U.S. citizens.
- Are you a Nonresident Alien?
- GENERAL RULE: A Nonresident Alien, whether single or married, may claim only one personal exemption for himself, as long as he may not be claimed as a dependent on any other U.S. tax return.
- EXCEPTIONS TO GENERAL RULE:
- Residents of Canada, Mexico, or U.S. Nationals may claim additional exemptions for spouse and dependents if:
- the spouse had no gross income;
- the spouse was not the dependent of another U.S. taxpayer; and
- the dependents otherwise qualify as dependents under the normal rules (Refer to Publication 17, Chapter 3).
- Residents of the Republic of Korea may claim additional exemptions for spouse and children if:
- they meet the same 3 conditions shown above for residents of Canada, Mexico, and U.S. Nationals;
- the spouse and all children claimed have lived with the taxpayer at some time during the tax year;
- the additional deductions for spouse and children are prorated based on the ratio of the alien's U.S. income effectively connected with a U.S. trade or business to the alien's worldwide income from all sources; and
- the additional deductions for spouse and children are limited to the extent of the alien's taxable income.
- STUDENTS and BUSINESS APPRENTICES who are residents of India may claim exemptions for spouse and children if:
- the spouse had no income and cannot be claimed by another taxpayer; and
- the children meet ALL dependency tests, including the citizenship/residency test. That is, the nonresident alien Indian Student cannot claim a dependency exemption for his child unless the child is a U.S. citizen or a resident alien.
- Residents of Canada, Mexico, or U.S. Nationals may claim additional exemptions for spouse and dependents if:
- Are you a Dual Status Alien?
- A Dual Status Alien may claim all the same personal exemptions which are allowed to a U.S. Citizen for that portion of the year in which he is a Resident Alien; but he may claim only the exemptions allowed to Nonresident Aliens as explained above for that portion of the year in which he is a Nonresident Alien.
References/Related Topics
- Taxation of Resident Aliens
- Taxation of Nonresident Aliens
- Taxation of Dual-Status Aliens
- Foreign Students and Scholars
Page Last Reviewed or Updated: 2013-02-19
