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All income of an alien resident, his or her spouse, and their dependents filing jointly should be filed jointly by the taxpayer on one return. While the taxpayer may choose to calculate tax due on the salary income of a taxpayer or his or her spouse and then combine that tax due with the taxpayer’s own when filing their joint return, only the exemption and special deduction of the salary/wage income of the person whose salary income is computed separately can be claimed when calculating the tax due on salary/wage income computed separately.
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