Personal Exemption Eliminated for Nonresident Individual US Taxpayers

Personal Exemption Eliminated for Nonresident Individual US Taxpayers

Per a recent announcement by the IRS, as of December 31, 2017, the personal exemption for all nonresident individual taxpayers has been permanently eliminated. This change to US tax law means that the personal exemption available to nonresidents to minimize taxable income has been reduced from $4,050 in 2017 to $0 in 2018.

Overall taxable income has therefore increased for all individual nonresident taxpayers.

Important Tax Deadlines

The deadline to file your 2018 Form 1040-NR and pay all required tax is June 15, 2019.

If you are a nonresident individual taxpayer who expects to owe at least $1,000 in tax, you’re liable for quarterly installments of your 2019 estimated tax payments using Form 1040-ES. Please notify us prior to March 15, 2019.

Payment due dates:

  • April 15, 2019
  • June 15, 2019
  • September 15, 2019
  • January 15, 2020

Expert Tax Assistance

HBI’s tax professionals are standing by to help you understand the new tax changes and how they affect you, and to minimize your tax bill while ensuring full compliance with the law. Please contact us by phone at (863) 968-1010 or by email at nonresident@hbitax.com for more information.


We're a well-established tax and accounting, mortgage, and financial advisory firm operating since 2000. We serve our clients from three Central Florida locations. Our expertise extends to both domestic and international concerns when it comes to investing and doing business in Florida and beyond.

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