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"No gross income" for personal exemption for NRA s

 
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Jyrki21



Joined: 04 Jun 2010
Posts: 8
Location: Ottawa, ON

PostPosted: Thu Jul 22, 2010 2:41 pm    Post subject: "No gross income" for personal exemption for NRA s Reply with quote

According to Publication 519, "If you are a resident of Mexico or Canada [...], you can also claim a personal exemption for your spouse if your spouse had no gross income for U.S. tax purposes and cannot be claimed as the dependent on another U.S. taxpayer's return."

Is "no gross income for U.S. tax purposes" referring to any worldwide income at all, or income that would necessitate filing a U.S. tax return? I would have thought the former, but I have read this described (for instance, at aca.ch/brunaltx.htm) as "if your spouse has no income from sources within the U.S.".

Thanks in advance!
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nelsona



Joined: 27 Oct 2004
Posts: 5921
Location: Nowhere, man

PostPosted: Thu Jul 22, 2010 3:38 pm    Post subject: Reply with quote

US source income.
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