cmkimsel
New Member

Can i claim my ITIN girlfriend

My brother has been separated for over 10 years so I've been filing, Married filing Separately. Last year (2017) his long time girlfriend and him had a son. I'm claiming the son as a dependent. The girlfriend took off the last year to raise their son. She has an ITIN and has no wages for FY 2018. Can he claim her as a dependent as well?