Exemptions As a dual-status taxpayer, you usually will be able to claim yourown personal exemption. Subject to the general rules forqualification, you can claim exemptions for your spouse and dependentswhen you figure taxable income for the part of the year you are aresident alien. The amount you can claim for these exemptions islimited to your taxable income (figured before subtracting exemptions)for the part of the year you are a resident alien. You cannot useexemptions (other than your own) to reduce taxable income to less thanzero for that period. Special rules apply to exemptions for the part of the tax year youare a nonresident alien if you are a resident of Canada, Mexico,Japan, or Korea, are a U.S. national, or are a student or businessapprentice from India. For more information, see Exemptionsin chapter 5.