Publication 4491 Unique Filing Situations

This lesson will provide links to resource materials and practice to help you address the filing status issues you may encounter when assisting taxpayers who are not U.S. citizens or who may have nonresident alien stepchildren.

Begin this lesson by reviewing the Unique Filing Situations lesson from Publication 4491.

Use your resource materials to apply what you've learned in the Unique Filing Situations lesson:

• Determine whether an individual is a resident or nonresident alien
• Apply the support test and citizen or resident test to determine whether an individual can be claimed as a dependent
• Apply special rules for Head of Household status when the spouse is a nonresident alien