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DanaB27
Expert Alumni

Filing 1040NR since I'm on F1 visa. My spouse on F2 without SSN/ITIN. Being Indian citizen, Can I claim standard deduction AND claim my spouse as dependent by filing ITIN

If the 5-year exemption on the F-visa hasn't passed then they have to file a nonresident return, they can use our partner Sprintax site to file Form 1040NR. 

 

If you are a nonresident alien, you cannot claim the standard deduction. However, students and business apprentices from India may be eligible to claim the standard deduction under Article 21 of the U.S.A.-India Income Tax Treaty. Refer to Publication 519, U.S. Tax Guide for Aliens and to Revenue Procedure 93-20 for more information. (from IRS Nonresident Alien Figuring Your Tax)

If the 5-year exemption has passed and he met the Substantial Presence Test then they would be able to file as residents as married filing jointly and be able to claim the Standard Deduction.

 

@sushmac 

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