Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

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Filing Status and Exemption Job Aids from Publication 4012

The following job aids from Publication 4012 will help you determine the taxpayer's residency status, filing status, and exemptions:

  • Resident or Nonresident Alien Decision Tree, located in Tab L, Resident/NR Alien
  • Determination of Filing Status – Decision Tree, located in Tab B, Starting a Return and Filing Status
  • Rules for Claiming a Dependent, located in Tab C, Dependents
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