Publication 519 |
2000 Tax Year |
Exemptions
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 resident of Canada, Mexico,
Japan, or Korea, are a U.S. national, or are a student or business
apprentice from India. For more information, see Exemptions
in chapter 5.
Previous| First | Next
Publication Index | IRS-Forms Main | Home
|