What do you mean you cannot claim him? No, a spouse is never a dependent. You cannot claim a spouse, you include them as your spouse.
If you are married, your only filing options are Married Filing Jointly or Married Filing Separately UNLESS, yo... then you may be able to claim head of household.
If you do not have dependents, you will need to enter your spouses information on your return and then select that they are a non-resident alien. You can then either file a joint return with them or you can file separate returns.
If you file a joint return, then your spouse will need to choose to be treated as an US Citizen for tax purposes, you would need to include their income from all sources worldwide on your return as well and they would be taxed on it. If you choose filing jointly, you will need to print and mail your return along with the W-7 and any other required documents to
IRS
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
How should I file my taxes if my spouse is a nonresident alien?
US. Tax Guide for Aliens
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
