For tax years beginning after December 31, 2017, and before January 1, 2026, taxpayers (including aliens and nonresident aliens) cannot claim a personal exemption deduction for themselves, their spouses, or their dependents. However, certain credits may be available for qualifying dependents. For more information on qualifying dependents for aliens, please see Whom May I Claim as a Dependent? For more information on qualifying dependents for nonresident aliens, please see Nonresident Aliens – Dependents. Related Taxation of Resident Aliens Taxation of Nonresident Aliens Taxation of Dual-Status Aliens Foreign Students and Scholars
