Exemptions While resident aliens can claim personal exemptions and exemptionsfor dependents in the same way as U.S. citizens, nonresident aliensgenerally can claim only a personal exemption for themselves on theirU.S. tax return. Resident Aliens You can claim personal exemptions and exemptions for dependentsaccording to the dependency rules for U.S. citizens. You can claim anexemption for your spouse if your spouse had no gross income for U.S.tax purposes and was not the dependent of another taxpayer. You canclaim this exemption even if you do not choose to file a joint return,and even if your spouse has not been a resident alien for a full taxyear or is an alien who has not come to the United States. You can claim an exemption for each person who qualifies as adependent according to the rules for U.S. citizens. The dependent mustbe a citizen or national (defined earlier) of the United States or bea resident of the United States, Canada, or Mexico for some part ofthe calendar year in which your tax year begins. Get Publication 501for more information. Caution: accommodation in Santiago de CompostelaYour spouse and each dependent must have either an SSN or an ITIN.See Identification Number, earlier. Phase-out of exemptions.If the adjusted gross income shown on your tax return is more thanthe amount shown below for your filing status, your deduction forexemptions may be reduced or eliminated. Use the worksheet in yourincome tax return instructions to figure the amount, if any, you candeduct. $94,975 if married filing separately $126,600 if single $158,300 if head of household $189,950 if married filing jointly or a qualifying widow(er)with dependent child Nonresident Aliens Generally, if you are a nonresident alien engaged in a trade orbusiness in the United States, you can claim only one personalexemption ($2,750 for 1999). You may be able to claim an exemption fora spouse and a dependent if you are described in any of the followingdiscussions. Caution: Your spouse and each dependent must have either an SSN or an ITIN.See Identification Number, earlier. Residents of Mexico or Canada or U.S. nationals. If you are a resident of Mexico or Canada or a national of theUnited States (defined earlier), you can also claim a personalexemption for your spouse if your spouse had no gross income for U.S.tax purposes and was not the dependent of another taxpayer. Inaddition, you can claim exemptions for your dependents who meetcertain tests. Residents of Mexico, Canada, or nationals of the UnitedStates must use the same rules as U.S. citizens to determine who is adependent and for which dependents exemptions can be claimed. SeePublication 501 for these rules. For purposes of these rules,dependents who are U.S. nationals meet the citizenship test discussedin Publication 501. Residents of Japan or South Korea.Nonresident aliens who are residents of Japan or South Korea may beable to claim exemptions for a spouse and children. The tax treatieswith Japan and Korea impose two additional requirements on Japanese orKorean residents: Hosteles KilkennyThe spouse and all children claimed must live with the alienin the United States at some time during the tax year, and The additional deduction for the exemptions must be proratedbased on the ratio of the alien's U.S. source gross income effectivelyconnected with a U.S. trade or business for the tax year to thealien's entire income from all sources during the tax year. Example.Mr. Sato, a nonresident alien who is a resident of Japan, livestemporarily in the United States with his wife and two children.During the tax year he receives U.S. compensation of $9,000. He alsoreceives $3,000 of income from sources outside the United States thatis not effectively connected with his U.S. trade or business. Thus,his total income for the year is $12,000. Mr. Sato meets allrequirements for claiming exemptions for his spouse and two children.The additional deduction is $6,188 figured as follows: Formula Students and business apprentices from India.Students and business apprentices who are eligible for the benefitsof Article 21(2) of the United States-India Income Tax Treatymay be able to claim exemptions for their spouse and dependents. You can claim an exemption for your spouse if he or she had nogross income during the year and is not the dependent of anothertaxpayer. You can claim exemptions for each of your dependents notadmitted to the United States on "F-2," "J-2,"or "M-2" visas if they meet the same rules that apply toU.S. citizens. See Publication 501 for these rules. List your spouse and dependents on line 7c of Form 1040NR. Alsoenter the total on the appropriate line to the right of line 7c. Phase-out of exemptions.If the adjusted gross income shown on line 33 of Form 1040NR ismore than the amount shown below for your filing status, yourdeduction for exemptions may be reduced or eliminated. Use theworksheet in the Form 1040NR instructions to figure the amount, ifany, you can deduct. $94,975 if married filing separately $126,600 if single $189,950 if a qualifying widow(er) with dependent child