Nonresident Alien Spouse Exemption

Can I claim an exemption for my nonresident alien spouse?

You can claim an exemption on your income tax return for your nonresident alien spouse if:

  • your spouse has no gross income for US tax purposes and
  • is not a dependent of another US taxpayer and
  • your spouse has an Individual Taxpayer Identification Number (ITIN)

The exemption can be claimed on a separate return.