Internal Revenue Service
Revenue Ruling

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 Rev. Rul. 64-60

1964-1 C.B. 84

Sec. 142

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Rev. Rul. 64-60

A citizen of X country was classified as a resident alien, for Federal income tax purposes, during a period of several years ending on October 24, 1962, when he became a nonresident alien. During the remainder of the taxable year he had no gross income subject to United States income tax.

Held , under section 142 of the Internal Revenue Code of 1954, the standard deduction provided in section 141 of the Code shall not be allowed in computing the taxable income of the taxpayer for the taxable year in which he became a nonresident alien . The standard deduction is allowable only to an individual who is a United States citizen or a resident alien for the entire taxable year. Compare I.T. 3926, C.B. 1948-2, 48, which reached a similar conclusion with respect to use of the optional tax table in determining tax liability under section 400 of the Internal Revenue Code of 1939.