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.
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.
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.
In order to claim someone as your dependent, the person must be: Either your qualifying child or qualifying relative. A U.S. citizen, U.S. resident, U.S. national or a resident of Canada or Mexico.
If you are a nonresident of the U.S. and receive effectively connected income, you may be able to claim some of the following credits: Foreign tax credit. Child and dependent care credit. Retirement savings contributions credit.
You can claim the Child Tax Credit as an expat if you have qualifying children. However, if you take advantage of the FEIE, it may limit or even eliminate the amount of the Child Tax Credit you can claim.