Aliens – Repeal of personal exemptions

 

For tax years beginning after December 31, 2017, and before January 1, 2026, taxpayers (including aliens and nonresident aliens) cannot claim a personal exemption deduction for themselves, their spouses, or their dependents. However, certain credits may be available for qualifying dependents.

For more information on qualifying dependents for aliens, please see Whom May I Claim as a Dependent?

For more information on qualifying dependents for nonresident aliens, please see Nonresident Aliens – Dependents.

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