piotr.wochniak[at]gmail.com wrote:

- quote -

1. An NRA may not take the standard deduction. An NRA may
only itemize and is limited to only certain itemized
deductions.

2. An NRA can not file as head of household for any part of
the year.

3. An NRA can only claim one personal exemption for
themselves unless they qualify for an exception. There are
exceptions for residents of Mexico and Canada and US
Nationals as well as Japan and the ROK. In addition there is
an exception for certain students and business apprentices
from India. See IRS Pub 519 Chapter 5 under Exemptions for
the detail rules behind the exceptions.

4. The child tax credit is available to an NRA who is able
to claim a dependency exemption for the child under one of
the exceptions in item 3 above.
http://www.irs.gov/publications/index.html

<< ================================================== ===== > << The foregoing is intended for educational purposes only > << and does NOT constitute legal OR professional advice. > << > << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ================================================== ===== >

If somebody is a nonresident alien for the whole year 2005
and has a child born in the US in 2005 (US citizen) would it
be possible for him/her claim the tax exemption for the
child? Is the nonresident alien allowed for ANY dependents?

If the tax exemption (standard deduction) cannot be claimed
for the child, who is the US citizen, can she/he as a
nonresident claim the child tax credit at least?

Is the nonresident alien allowed to use the standard tax
deduction or she/he must itemize the deductions?

Will appreciate your advice.

Regards,
Peter

<< ================================================== ===== > << The foregoing is intended for educational purposes only > << and does NOT constitute legal OR professional advice. > << > << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ================================================== ===== >