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Only nonresident aliens (NRAs) who are U.S. nationals, residents of Canada, Mexico and South Korea; or residents of India who are students or business apprentices can have a qualifying dependent.
In general, a dependent is a qualifying child or a qualifying relative, subject to the following three exceptions:
- A dependent cannot claim dependents. An individual who is claimed as a dependent by another taxpayer is treated as having no dependents of their own.
- Joint return exception. An individual who files a joint return cannot be claimed as a dependent, unless the joint return is filed -solely to claim a refund of estimated or withheld taxes.
- Citizenship or residency requirement. An individual claimed as a dependent must be a U.S. citizen, U.S. national, or U.S. resident, or a resident of Canada or Mexico.
NRAs must show the Social Security Number (SSN) or Individual Tax Identification Number (ITIN) of any dependent they list in the Dependents section of their Form 1040-NR, U.S. Nonresident Alien Income Tax Return. If NRAs do not include such information, certain tax benefits may be disallowed.
Residents of Mexico or Canada or U.S. nationals
If NRAs are residents of Mexico or Canada or a national of the United States, they can claim each of their dependents who meet certain tests. Residents of Mexico, Canada, or nationals of the United States must use the same rules as U.S. citizens to determine who is a dependent. See Publication 501, Dependents, Standard Deduction, and Filing Information for these rules.
Residents of South Korea
A nonresident alien (NRA) who is a resident of South Korea (other than an employee of the Korean government) may be able to claim his or her child as a qualifying dependent. In addition to using the same rules as U.S. citizens to determine who is a dependent, under the income tax treaty with South Korea, the child must have lived with the NRA in the United States at some time during the tax year.
Students and business apprentices from India
Students and business apprentices who are eligible for the benefits of Article 21(2) of the United States-India Income Tax Treaty can claim their dependents if they meet the same rules that apply to U.S. citizens.