Typically nonresident aliens may only claim one personal exemption. However, there are a few exceptions.
- Residents of American Samoa, Canada, Mexico, and the Northern Mariana Islands may claim a personal exemption for a spouse and dependents who do not work or receive income;
- Students from India may claim a personal exemption for a spouse who does not work and is present in the U.S., as well as any children who were born in the U.S.
Unless you meet one of the exceptions listed above, you are not eligible to claim your spouse and/or children as dependents.
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