Internal Revenue Service
Revenue Ruling

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 Rev. Rul. 70-46

1970-1 C.B. 29

Sec. 151

IRS Headnote

A taxpayer may claim the additional exemptions on a separate return for a nonresident alien spouse, age 65, and blind, when the spouse has no gross income and is not another taxpayer's dependent during the year.

Full Text

Rev. Rul. 70-46

A United States citizen files a separate return. His spouse, a nonresident alien who attained the age of 65 and became blind before the close of the taxpayer's taxable year, had no gross income and was not the dependent of another taxpayer for the calendar year in which the taxable year of the taxpayer began.

Held, the husband may claim the additional exemptions for a spouse provided by sections 151(c)(2) and 151(d)(2) of the Internal Revenue Code of 1954.