1040NR - Exemptions

[taxiscomplicated]

Hello all,

I am a resident of Canada and my spouse does not have any USA income (only CDN income)

In the form it says

[quote]Check box 7b only if you checked box 3 or 4 above and your spouse did not
have any U.S. gross income[/quote]

I have read the forum and it seems like it is common to claim this exemption

However when i am reading the instructions it says the folllowing.
[quote]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[/quote]


So is it only students or business apprentices that can claim the exemption or that statement is only for residents of India?

[nelsona]

That clause applies only to Indians. You can clim your Cdn spouse as an exemption, by treaty.

[taxiscomplicated]

[quote="nelsona"]That clause applies only to Indians. You can clim your Cdn spouse as an exemption, by treaty.[/quote]

Just read from another link. Guess that I am not able to claim an exemption for my spouse since she doesnt have a SSN or ITIN.

http://www.irs.gov/Individuals/Internat ... g-Your-Tax

CAUTION: Your spouse and each dependent must have either a Social Security Number or an Individual Taxpayer Identification Number in order to be claimed as an exemption or a dependent.

[nelsona]

Of course, you would apply for an ITIN for your spouse, and send the W-7 application along with your initial 1040NR.

Again, it may or may not be worth the one-time trouble to file W-7 to reduce your US tax, but once she gets an ITIN, she has it for life.


Please don't use the quote feature, they don't work, and clutter up your posts.

[armia741]

Just read from another link. Guess that I am not able to claim an exemption for my spouse since she doesnt have a SSN or ITIN.

[nelsona]

you need to APPLY for ITIN.