Can I Claim Tax Exemptions for My Family Members?
🎓 Understanding tax exemptions and deductions for families
If you’re studying or working in the United States with your family as a non-resident alien, you may be able to reduce your tax bill if you meet certain criteria. This is done by claiming what are known as tax exemptions. Exemptions are similar to deductions and allow you to lower your taxable income.
Each exemption is worth $4,050 (for tax year 2017). In other words, if you are a student, scholar, teacher, or researcher, you may be allowed to deduct $4,050 for each person you claim as a dependent.
💡 Types of tax exemptions
When preparing your income tax return, there are two types of exemptions you may be able to claim:
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Personal exemptions for yourself and your spouse (if applicable)
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Exemptions for dependents (usually family members)
1️⃣ Personal tax exemptions
The IRS generally allows a nonresident alien, whether single or married, to claim only one personal exemption, provided they are not claimed as a dependent on any other U.S. tax return.
However, there are exceptions that allow certain taxpayers to claim additional exemptions for family members:
✅ Residents of Canada or Mexico, or U.S. Nationals, may claim exemptions for a spouse and dependents if:
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The spouse had no gross income;
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The spouse was not the dependent of another U.S. taxpayer; and
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The dependents otherwise qualify under normal rules.
✅ Residents of the Republic of Korea may claim exemptions for a spouse and children if:
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They meet the same three conditions above;
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The spouse and children lived with the taxpayer for at least six months during the tax year;
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The deductions are distributed based on the ratio of the taxpayer’s U.S. income to worldwide income.
✅ Residents of India who are students or business apprentices may claim exemptions for a spouse and children under the U.S.–India tax treaty if:
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The spouse had no income and cannot be claimed by another taxpayer; and
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The children meet all dependency tests, including the citizenship/residency test.
In all cases, the additional deductions for the spouse and children are limited to the extent of the taxpayer’s taxable income.
2️⃣ Exemptions for dependents
To determine whether your child qualifies for a tax exemption, you need to answer the following questions:
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Are they related to you?
They can be your son, daughter, stepchild, foster child, brother, sister, half-sibling, stepsibling, adopted child, or a descendant of any of them. -
Are they a citizen or resident?
They must be a U.S. citizen, U.S. national, U.S. resident, or a resident of Canada or Mexico.
👉 Note: Children and spouses of citizens of India or Korea must be U.S. nationals, Green Card holders, or meet the Substantial Presence Test to qualify. -
Do they meet the age requirement?
Your child must be under 19, or under 24 if a full-time student. There is no age limit if the child is permanently and totally disabled. -
Do they live with you?
Your child must live with you for more than half the year. -
Do you financially support them?
Your child may have a job, but it must not provide more than half of their support. -
Are you the only person claiming them as a dependent?
You cannot claim someone who claims a personal exemption for themselves or who is claimed by another taxpayer. -
Are they filing a joint return?
You cannot claim someone who is married and files a joint tax return.
👉 For example: If your son is married and files a joint return with his spouse, you cannot claim him as a dependent on your tax return.
⚠️ Need help determining if you can claim a dependent?
J1 Summer Tax Back can help you understand your eligibility and ensure your tax return is filed correctly, maximizing any exemptions or treaty benefits you may qualify for.