Exemptions

You can claim an exemption for your nonresident alien spouse on your separate return, provided your spouse has no gross income for U.S. tax purposes and is not the dependent of another U.S. taxpayer.

You can also claim exemptions for dependents who qualify under all the dependency tests. The dependent must be a U.S. citizen or national, or must be a resident of the United States, Canada, or Mexico for some part of the calendar year in which your tax year begins.

Social security number. You must include on your return the social security number of each dependent for whom you claim an exemption. To get a social security number for a dependent, apply at a Social Security office or U.S. consulate outside the United States. You must provide original or certified copies of documents to verify the dependent's age, identity, and citizenship and complete Form SS-5.

If your dependent is a nonresident alien who is not eligible to get a social security number, you must apply for an IRS Individual Taxpayer Identification Number (ITIN). To apply for an ITIN, file Form W-7 with the IRS. It usually takes 30 days to get an ITIN. Enter your dependent's ITIN wherever an SSN is requested on your tax return.

Children. Children usually are citizens or residents of the same country as their parents. If you were a U.S. citizen when your child was born, your child generally is a U.S. citizen. This is true even if the child's other parent is a nonresident alien, the child was born in a foreign country, and the child lives abroad with the other parent.

If you are a U.S. citizen living abroad and have a legally adopted child who is not a U.S. citizen or resident, you can claim an exemption for the child as a dependent if your home is the child's main home and the child is a member of your household for your entire tax year. For more information, see Publication 501.

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