If you are a nonresident of the U.S., 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.
In certain situations, you can claim your nonresident alien spouse as a dependent if they have no gross income and aren't a US citizen or resident. This allows you to use the head of household status. However, your spouse must have an ITIN, and you must provide over half of their support.
The IRS defines a dependent as a qualifying child (under age 19 or under 24 if a full-time student, or any age if permanently and totally disabled) or a qualifying relative. A qualifying dependent cannot provide more than half of their own annual support.
Tax Dependents Children must be under 26 to be eligible for dependent coverage. Children must be under 19 (or 24 if a full-time student) to be claimed as Qualifying Child. No age limit on being claimed as a Qualifying Relative.
An individual claimed as a dependent must be a citizen, national, or resident of the United States, or a resident of Canada or Mexico.
To claim the EITC, you and your spouse (if filing jointly) must be U.S. citizens or resident aliens.