TaxGuyBill
Level 15

@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.

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