You are allowed to claim
a personal exemption for yourself. You may also claim a personal exemption
for your spouse and/or any U.S. born children - only
if
- your spouse and/or U.S.
born children lived in the U.S. with you some time during the tax
year
- your spouse or U.S.
born children meet these dependency
tests
- your spouse had no
gross U.S. earned income
- your spouse or children
cannot be claimed as a dependent on another U.S. taxpayer's return
- your U.S. born child
must have a Social Security number (ITIN is not acceptable)
A valid Social Security number or Individual
Taxpayer Identification Number (ITIN)
is required to claim an exemption
for your spouse. If you need to apply for an Individual Taxpayer Identification
Number, complete Form W-7 and submit
to the nearest IRS Office.
Note to UT scholars, students
and dependents:
To apply for Individual Taxpayer Identification Number (ITIN)
in Austin: apply in person to the Internal
Revenue Service Center, 825 E. Rundberg, Suite H-4, Austin, Tx 78753
Standard
Deduction - You
ARE eligible to claim
the standard deduction - $5,350 for single or married filing separately
