You are allowed
to claim a personal exemption for your spouse and/or dependent children if:
- your spouse and/or dependent children have an Individual
Taxpayer Identification Number
(ITIN)
- your spouse and/or dependent
children lived in the U.S. with you some time during the tax year
- your spouse and/or dependent children
meet these dependency
tests
- your spouse had no
gross U.S. earned income, AND
- your spouse cannot
be claimed as a dependent on another U.S. taxpayer's return.
A valid Social Security number or Individual
Taxpayer Identification Number
is required to claim an exemption
for your spouse or a dependent child. 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 an Individual Taxpayer Identification Number (ITIN)
in Austin: apply in person to Internal Revenue Service Center, 825 E. Rundberg, Suite
H-4, Austin, Tx 78753
