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.
An individual claimed as a dependent must be a citizen, national, or resident of the United States, or a resident of Canada or Mexico.
If you don't have and are unable to obtain the child's Social Security number (SSN), you should request an adoption taxpayer identification number (ATIN) or individual taxpayer identification number (ITIN).
Yes, you may still claim the child and dependent care credit when you're missing the provider's Social Security number or other taxpayer identification number by demonstrating due diligence in attempting to secure this information.
An individual may have an IRS individual taxpayer identification number (ITIN). If the individual does not have, and is not eligible for, an SSN, he or she must apply for an ITIN by using Form W–7.