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 short answer is no, you cannot claim yourself as a dependent on your tax return. This is because you are considered to have your own personal exemption. In other words, you cannot claim yourself as a dependent because you are already claiming yourself as a personal exemption.
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 be a qualifying child, the child must meet five tests: age, relationship, residency, support, and joint return. Failure to meet any of these means the child cannot be considered a dependent. A child who is permanently and totally disabled at any time during the year qualifies as a dependent child, regardless of age.
And relative testing is when you use greater-than or less-then or not-equal types of assertions. But also when you compare equality but with non-specific values. When you compare equality with other values generated by your code rather than an exact value expected and provided by your test.
In addition to meeting the qualifying child or qualifying relative test, you can claim that person as a dependent only if these three tests are met: Dependent taxpayer test. Citizen or resident test, and. Joint return test.
The four tests are: Not a qualifying child test. A child is not a qualifying relative of a taxpayer if the child is the taxpayer's qualifying child or the qualifying child of any other taxpayer. Member household or relationship test. Gross income test. Support test (to be a qualifying relative).