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Advanced Course > Unique Filing Situations

Unique Filing Situations

This lesson addresses:

  • Filing status issues you may encounter when assisting taxpayers who are not U.S. citizens
  • Exemption issues related to taxpayers who may have a nonresident alien spouse or nonresident alien stepchildren

Use the following tabs in the Volunteer Resource Guide: Resident/NR Aliens, Starting a Return and Filing Status, and Dependents.

Click the Skills Workout button to learn more about Unique Filing Situations.

Skill Check

Check your understanding of rules regarding resident and nonresident aliens. To check your answers, click the Check My Answers button at the bottom of the page.

  1. Gloria's husband, Dante, has neither a green card nor a visa, and he does not have a tax home in another country. He was physically present in the United States for 150 days in the current tax year and both of the two preceding tax years. Is Dante a resident alien under the substantial presence test for the current tax year?
  • A.
  • B.
  1. William Burke's wife is a Greek citizen. Her sister, Athena, who is also a Greek citizen, lived in the Burkes' home in Greece for the entire tax year. William provided more than 50 percent of Athena's total support. Can William claim his sister-in-law as a dependent?
  • A.
  • B.