- Mark as New
- Bookmark
- Subscribe
- Permalink
- Report Inappropriate Content
@powertax1 wrote:
Taxpayer is a non-resident from Canada and single.
I believe a Canadian is not entitled to the standard deduction either?
Where do you see anything that being Canadian or being single disqualifies it?
I don't see anything that disqualifies it.
The $6,000 is an "exemption" in Section 151. Before 2018, exemption deductions applied to everybody, including Nonresident Aliens.
In some cases, other people could claim a person's exemptions deduction, the most common scenario was a parent claiming a dependent child's exemption. The comment about Mexico, Canada, South Korea, etc. are referring to some "special rules" when other people could claim a person's exemption (which don't apply to the Senior Deduction).
Most Nonresident Aliens don't qualify for the Standard Deduction. I would need to look it up, but I am pretty sure you are correct that Canadians aren't an exception to that rule.