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IRS.gov Website
Publication 519
taxmap/pubs/p519-022.htm#en_us_publink1000222442

Dependents (p27)

rule
EIC
You can't claim a personal exemption deduction for yourself, your spouse, or your dependents. However, certain credits may be available for qualifying dependents.
Resident aliens can claim their dependents in the same way as U.S. citizens. However, only nonresident aliens who are U.S. nationals, residents of Canada, Mexico, and South Korea; or residents of India who were students or business apprentices can have a qualifying dependent. See Nonresident Aliens, later.
In general, a dependent is a qualifying child or a qualifying relative. However, the following exceptions apply.
  1. An individual who is a dependent of a taxpayer is treated as having no dependents.
  2. An individual who files a joint return is not a dependent if the individual files a joint return, unless the joint return is filed only to claim a refund of estimated or withheld taxes.
  3. An individual claimed as a dependent must be a citizen, national, or resident of the United States, or a resident of Canada or Mexico.
You must show the SSN (or ITIN) of any dependent you list in the Dependents section of your Form 1040NR.
EIC
If you don't show the dependent's SSN (or ITIN) when required or if you show an incorrect SSN, certain tax benefits may be disallowed. See Identification Number, earlier.
taxmap/pubs/p519-022.htm#en_us_publink1000222443

Resident Aliens(p27)

rule
If you are a resident alien, a qualifying dependent includes your qualifying child or qualifying relative. Five tests must be met for a child to be your qualifying child. Four tests must be met for a person to be your qualifying relative. For more information, see the Instructions for Form 1040.
You must show the SSN (or ITIN) of any dependent you list in the Dependents section of your Form 1040.
EIC
If you don't show the dependent's SSN (or ITIN) when required or if you show an incorrect SSN, certain tax benefits may be disallowed. See Identification Number, earlier.
taxmap/pubs/p519-022.htm#en_us_publink1000222446

Nonresident Aliens(p28)

rule
See Pub. 501 for more information.
taxmap/pubs/p519-022.htm#en_us_publink100016947

Residents of Mexico or Canada or U.S. nationals.(p28)

rule
If you are a resident of Mexico or Canada or a national of the United States, you can claim each of your dependents who meet certain tests. Residents of Mexico, Canada, or nationals of the United States must use the same rules as U.S. citizens to determine who is a dependent. See Pub. 501 for these rules.
taxmap/pubs/p519-022.htm#en_us_publink100016948

Residents of South Korea.(p28)

rule
A nonresident alien who is a resident of South Korea (other than an employee of the Korean government) may be able to claim his or her child as a qualifying dependent. In addition to using the same rules as U.S. citizens to determine who is a dependent, under the income tax treaty with South Korea, the child must have lived with the nonresident alien in the United States at some time during the tax year.
taxmap/pubs/p519-022.htm#en_us_publink100016949

Students and business apprentices from India.(p28)

rule
Students and business apprentices who are eligible for the benefits of Article 21(2) of the United States–India Income Tax Treaty can claim their dependents if they meet the same rules that apply to U.S. citizens.