Anonymous
Not applicable

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I would just like some clarification. So, is the above saying that if you do not have ITIN for your spouse, you cannot claim the personal exemption for him/her on your 1040 form? I have filed my return without a ITIN and putting NON RESIDENT ALIEN in the SSN field, but I claimed my spouse as an exemption. Is this incorrect??? Why does it matter if they have an ITIN or not?