You are allowed to claim
a personal exemption for your spouse and dependent children even if
they are not present in the U.S.
However, to claim a personal
exemption for your spouse or children they must meet the following requirements:
- your spouse or children
must have an Individual Taxpayer
Identification Number
(ITIN)
- your spouse or children
must meet these dependency
tests.
- your spouse must have
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 Individual Taxpayer Identification Number (ITIN)
in Austin go to the Internal Revenue Service Center, 825 E. Rundberg, Suite H-4,
Austin, Tx 78753..
