You cannot claim your spouse who lives overseas as a dependent, but you can claim other people who are U.S. citizens, U.S. nationals, or U.S. residents, or residents of Canada or Mexico. The qualifying person must meet all the rules or Head of Household status is unavailable.

Can you claim a resident alien as a dependent?

Resident Aliens can claim personal exemptions and exemptions for dependents according to the dependency rules for U.S. citizens. The dependent must be a citizen or national of the United States or be a resident of the United States, Canada, or Mexico for some part of the calendar year in which your tax year begins.

Which is Form 1040NR income tax filers may claim?

That line is divided into i, ii, and iii, for first name, last name, and either SSN, ITIN, or a literal (letters) such as NRA. An Indian spouse is shown in the Dependents section.

Can a 1040NR be used as a personal exemption?

The overall TCJA provisions apply to Form 1040NR as they do to Form 1040. There are no longer such deductions as personal exemptions, generally no moving expense deductions, and no unreimbursed employee business expense or 2106 expense deductions.

How to claim a spouse on Form 1040NR?

All people for whom a personal exemption will be claimed on Form 1040NR: Must have a social security number, or other Individual Taxpayer Identification Number (ITIN), or have a W-7 ITIN application attached to the tax return. A spouse must not have any U.S. source gross income. A spouse must not be claimed on another U.S. income tax return.

Who is a potential dependent on Form 1040NR?

A potential dependent must be a U.S. citizen, or a resident of the U.S., Canada, or Mexico. The tax code wording is: a resident of the United States or a country contiguous to the United States. IRC 152 (b) (3) (A).