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IRS.gov Website
Instructions for Form 1040-NR
taxmap/instr2/i1040nr-011.htm#en_us_publink11368vd0e2636

taxmap/instr2/i1040nr-011.htm#TXMP4e6e4487
Exemptions(p12)

rule
Exemptions for estates and trusts are described in the instructions for line 40, later.
Only U.S. nationals, residents of Canada, Mexico, and South Korea, and residents of India who were students or business apprentices may claim an exemption for a spouse or a dependent
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Line 7b—Spouse.(p12)
rule
If you checked filing status box 3 or 4, you can take an exemption for your spouse only if your spouse had no gross income for U.S. tax purposes and cannot be claimed as a dependent on another U.S. taxpayer's return (you can do this even if your spouse died in 2015).
If you checked filing status box 4, do not check line 7b if your spouse did not live with you in the United States at any time during 2015. If you were a resident of South Korea or India, see chapter 5 of Pub. 519.
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Line 7c—Dependents. (p13)
rule
You can take an exemption for each of your dependents. If you have more than four dependents, include a statement showing the required information.
If you were a U.S. national or a resident of Canada or Mexico, you can claim an exemption for a child or other dependent on the same terms as U.S. citizens. If you were a resident of South Korea or India, see chapter 5 of Pub. 519.
In general, a dependent is a qualifying child or a qualifying relative. Three exceptions apply.
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Qualifying child.
(p13)
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A qualifying child for purposes of the dependency exemption is a child who meets the following requirements.
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Qualifying relative.
(p13)
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A qualifying relative for purposes of the dependency exemption is a person who meets the following requirements.
caution
For special rules and additional information in applying the definitions of a qualifying child and qualifying relative, see Exemptions for Dependents in Pub. 501.
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Children who did not live with you due to divorce or separation.
(p13)
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If you checked filing status box 1 or 3 and are claiming a child who did not live with you as a dependent under the special rule for children of divorced or separated parents or parents who live apart during the last six months of the year, include with your return a copy of the custodial parent's signed release of claim to exemption. The release may be on Form 8332 or may be a substantially similar statement whose only purpose is to release a claim to exemption for the child. The release must be unconditional.
If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to include certain pages from the decree or agreement instead of Form 8332. See Form 8332 for details.
caution
You must include the required information even if you filed it with your return in an earlier year.
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Release of exemption revoked.
(p13)
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A custodial parent who has revoked his or her previous release of a claim to exemption for a child must include a copy of the revocation with his or her return. For details, see Form 8332.
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Other dependent children.
(p13)
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Include the total number of children who did not live with you for reasons other than divorce or separation on the line labeled Dependents on 7c not entered above.
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Line 7c, column (2).
(p13)
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You must enter each dependent's identifying number (SSN, ITIN, or ATIN). Otherwise, at the time we process your return, we may disallow the exemption claimed for the dependent and reduce or disallow any other tax benefits (such as the child tax credit) based on the child's status as your dependent.
taxtip
For details on how your dependent can get an identifying number, see Identifying Number, earlier.
If your dependent child was born and died in 2015 and you do not have an identifying number for the child, enter Died in column (2) and attach a copy of the child's birth certificate, death certificate, or hospital records. The document must show the child was born alive.
If you did not have an SSN (or ITIN) by the due date of your 2015 return (including extensions), you cannot claim the child tax credit on either your original or an amended 2015 return, even if you later get an SSN (or ITIN). Also, no child tax credit is allowed on your original or an amended 2015 return with respect to a child who did not have an SSN, ATIN, or ITIN by the due date of your return (including extensions), even if that child later gets one of those numbers. See the instructions for line 49.
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Adoption taxpayer identification numbers (ATINs).
(p14)
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If you have a dependent who was placed with you for legal adoption and you do not know his or her SSN, you must get an ATIN for the dependent from the IRS. See Form W-7A, Application for Taxpayer Identification Number for Pending U.S. Adoptions, for details. If the dependent is not a U.S. citizen or resident alien, apply for an ITIN instead, using Form W-7. See IRS individual taxpayer identification number (ITIN), earlier.
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Line 7c, column (4).
(p14)
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Check the box in this column if your dependent is a qualifying child for the child tax credit (defined next). If you have at least one qualifying child, you may be able to take the child tax credit on line 49 and the additional child tax credit on line 64.
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Qualifying child for child tax credit.
(p14)
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A qualifying child for purposes of the child tax credit is a qualifying child for purposes of the dependency exemption except that the child must meet the following requirements.