Are You a Nonresident Alien?

If you are a nonresident alien at any time during the tax year, you cannot file as head of household. The only filing status available for nonresidents from most countries (except Canada, Mexico and South Korea) is:

• Single - The rate schedule for single filers is more favorable than for married filing separately.
• Married Nonresident Aliens Filing Separately - A married nonresident aliens who is not married to a US citizen or resident generally must use the tax rate schedule for married filing separate returns when determining the tax on income effectively connected with a US trade or business. You normally cannot use the tax rate schedule for single individuals.

Nonresidents aliens generally can claim only one personal exemption for themselves on their tax return. A nonresident alien may be able to claim an exemption for a spouse and a dependent if they are residents of Mexico or Canada or U.S. nationals and if a spouse had no gross income for U.S. tax purposes and cannot be claimed as the dependent on another U.S. taxpayer's return. 

Nonresidents aliens (other than those covered by the United States - India Income Tax Treaty) cannot claim the standard deduction. A nonresident alien generally cannot claim deductions related to income that is not connected with his U.S. business activities.  A nonresident alien can deduct certain itemized deductions if he receives income effectively connected with his U.S. trade or business. These deductions include state and local income taxes, charitable contributions to U.S. organizations, casualty and theft losses, and miscellaneous deductions. Use schedule A of Form 1040NR to claim itemized deductions.

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