I'm a US citizen and married my spouse, that's on an A2 Visa. My wife does have a SSN, but she cannot work outside the embassy until she applies for a green card. My wife's income is not US sourced income and given she is not eligible to pay tax, she does not submit a US tax return. Can I claim my wife on my taxes, as an exemption?
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Yes, you can claim your wife as a tax exemption because "to actually claim a dependent as a personal exemption on your tax return, you’ll need to provide the person’s name, Social Security number and relationship (The Turbo Tax Blog)."
I will provide a links below with a little bit more information on this issue.
https://blog.turbotax.intuit.com/taxes-101/personal-income-tax-exemptions-explained-2143/
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