What exemptions can be claimed by a U.S. citizen for a nonresident alien spouse who was blind and 65 years of age?
The spouse did not have income from U.S. sources and was not a dependent of another U.S. taxpayer. A U.S. taxpayer can generally claim one exemption for his or her spouse. In addition, if the U.S. taxpayer does not itemize deductions on Schedule A (Form 1040), the taxpayer may be entitled to a higher standard deduction if his or her spouse is age 65 or older or is blind at the end of the year.
Related Questions
- If I am an alien who has a U.S. citizen spouse assigned abroad by his U.S. employer, do I have to meet the regular residency requirements for naturalization?
- What exemptions can be claimed by a U.S. citizen for a nonresident alien spouse who was blind and 65 years of age?
- What is my tax status, resident alien or nonresident alien? What tax return do I file?
