When Edward Chambers and his wife Lucia got married in January 2011, Lucia was a nonresident alien. In June of 2011, Lucia obtained her green card and became a resident alien. She remained a resident for the rest of the year. Lucia wants to be treated as a resident alien for the entire year for tax purposes. Can she use the Married Filing Separately status?
Mark Gibson, a U.S. citizen, lives in Italy. His wife, Liliana, is an Italian citizen and has never lived in the U.S. She earned income in the tax year by working full time at her family's restaurant in Italy. She has an ITIN and no other taxpayer can claim her as a dependent. Which of the following statements is true?
Mark can file a Married Filing Separate return and claim his spouse as a personal exemption
Mark cannot file a joint return with his spouse and have her treated like a resident alien for tax purposes
If Mark files a Married Filing Separate return, he cannot claim a personal exemption for his wife
Mark is required to file a joint return and include all their worldwide income
To meet the substantial presence test, an individual must be physically present in the United States for a total of at least ______ days over a 3-year period assuming that the days are counted according to the requirements of the test.
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 each of the years 2009, 2010, and 2011. Is Dante a resident alien under the substantial presence test for 2011?
Mary Elmore is trying to determine whether she can claim her new husband, Pierre, as a personal exemption on her tax return. She first wants to know if he is considered to be a resident or nonresident alien.
Mary married Pierre, a music teacher from France, in 2011. He lived with her in the United States for only two weeks in December 2011. He does not have a green card. Does Pierre meet the substantial presence test to be considered a resident alien?
For the purposes of the substantial presence test, you are not to count the days an exempt individual is in the United States. Which of the following individuals is considered exempt for purposes of the substantial presence test?
Ada, who is temporarily in the United States as a teacher on a J visa
Benito, a professional soccer player temporarily in the United States to play in a world-class tournament
Paloma, a student temporarily present in the United States without a visa
Lamar, a foreign-government employee who holds a green card
Ian Dawson was a nonresident alien when he married Judy Miller on December 31, 2009. They chose to treat Ian as a resident alien and filed joint tax returns for tax years 2009 and 2010. To their 2009 return, they attached the required signed declaration stating that they both choose to be treated as resident aliens.
In January 2011, Ian returned home to Scotland to take care of his father who was gravely ill. For part of the 2011 tax year he was a nonresident alien. Was Ian and Judy's choice to treat Ian as a resident alien suspended for this reason?
The scenario continues. Now that it is established that Pierre is a nonresident alien, the next step is to determine whether Mary can claim him as a personal exemption on her return. Pierre has not worked since he arrived in the United States and has no income. He does not yet have an Individual Taxpayer Identification Number. Can Mary still claim him as an exemption?
Sal Catron is a resident alien and his wife Reina is a nonresident alien. They file a joint return, to which they attach a statement declaring their choice to treat Reina as a resident alien. Which of the following events would end the choice for later years?
Sal and Reina file a separate return the next year
Sal and Reina fail to attach a statement to their tax return in future years
The death of either spouse
Both Sal and Reina become nonresident aliens
Raul is a U.S. citizen who is serving in the U.S. Army in Japan. His wife and children live with him and he is able to claim the children as dependents. Raul's wife, a citizen of Japan, chooses not to be treated as a resident alien for tax purposes. She does not want to file a joint return with him.
Raul meets all of the other qualifications for Head of Household. Even though he is married and living with his spouse, can he claim Head of Household status?
Gloria is a U.S. citizen. She is married to Dante, who meets the substantial presence test. They do not have any children and do not support anyone else. Gloria has an SSN and Dante is applying for an ITIN. They live together.
Which filing statuses can Gloria and Dante use?
Click here to refer to the Determination of Filing Status—Decision Tree in the Volunteer Resource Guide (Tab A).
Single or Married Filing Jointly
Single or Married Filing Separately
Married Filing Jointly or Married Filing Separately
Married Filing Separately or Head of Household
Married Filing Jointly or Head of Household
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?
Assume William Burke's sister-in-law, Athena, is a Canadian citizen living 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?
John, a U.S. citizen, lives in Germany. His wife is a German citizen who has never lived in the United States. Their 2-year-old son was born in Germany. John's stepdaughter, a German citizen whom John has not adopted, also lives with them. John and his wife provide all the support for the two children. How many dependency exemptions can John claim on a joint return?
True or False? A person who holds an alien registration card is considered to be a lawful permanent resident of the United States.
Under the substantial presence test, the term "United States" includes which of the following areas?
District of Columbia
Juan is a citizen of the Philippines and does not have a green card. He came to the United States for the first time on November 1, 2009, and was here for 30 days. In 2010, Juan was in the United States for 60 days. Juan returned to the Philippines and came back to the United States on September 1, 2011. He stayed in the United States for the rest of the year. Does Juan meet the substantial presence test?
Julio Isanti was a resident alien on December 31, 2011, and married to Mary, a nonresident alien. Can they choose to treat Mary as a resident alien and file a joint 2011 income tax return?
In 2011, Jacob and Rita Newberry attached a statement to their tax return stating that they choose to be treated as U.S. residents for the entire year. If Jacob and Rita's choice ended, which of the following would not preclude them from making this choice again in future years?
They moved to a foreign country
Either spouse revoked the choice by attaching a statement to their return
Divorce or legal separation
Death of either spouse
True or False? Paul Stone, a U.S. citizen, is married to a Chinese citizen. In 2011, their daughter was born in China. His daughter meets the citizen/resident test.
Sgt. Betty Zavala is a U.S. citizen who has been in the U.S. Army for 8 years. She is stationed in Italy and is married to an Italian citizen who has never lived in the United States. Their 3-year-old daughter was born in Italy. Sgt. Zavala has also adopted her husband's son, who lives with them. The Zavalas provide total support for the two children. How many dependency exemptions can Sgt. Zavala claim on a joint return?
Lilith, a U.S. citizen, lives in Japan. She is married to Kenji, a Japanese citizen who has never been in the United States, and the couple has never elected to treat Kenji as a resident alien for tax purposes. They have two children, for whom they provide total support. Lilith has decided that using the Head of Household filing status on her 2011 tax return would result in a lower tax. Can Lilith file as Head of Household?
Jay is in the U.S. Army in Germany. His wife and children live with him and he is able to claim the children as dependents. Jay's wife (a citizen of Germany) chooses to be treated as a resident alien for tax purposes.
Jay meets all of the qualifications for Head of Household. Even though he is married, can he claim Head of Household status (assuming he meets the other requirements for filing as Head of Household)?