Exemptions Lagos accommodationYou can claim an exemption for your nonresident alien spouse onyour separate return, provided your spouse has no gross income forU.S. tax purposes and is not the dependent of another U.S. taxpayer. You can also claim exemptions for dependents who qualify under allthe dependency tests. The dependent must be a U.S. citizen ornational, or must be a resident of the United States, Canada, orMexico for some part of the calendar year in which your tax yearbegins. Social security number.You must include on your return the social security number of eachdependent for whom you claim an exemption. To get a social securitynumber for a dependent, apply at a Social Security office or U.S.consulate outside the United States. You must provide original orcertified copies of documents to verify the dependent's age, identity,and citizenship and complete Form SS-5. If your dependent is a nonresident alien who is not eligible toget a social security number, you must apply for an IRS IndividualTaxpayer Identification Number (ITIN). To apply for an ITIN, file FormW-7 with the IRS. It usually takes 30 days to get an ITIN. Enteryour dependent's ITIN wherever an SSN is requested on your tax return. Children.hotel Ballerup flughafenChildren usually are citizens or residents of the same country astheir parents. If you were a U.S. citizen when your child was born,your child may be a U.S. citizen. He or she may be a U.S. citizen evenif the child's other parent is a nonresident alien, the child was bornin a foreign country, and the child lives abroad with the otherparent. If you are a U.S. citizen living abroad and have a legally adoptedchild who is not a U.S. citizen or resident, you can claim anexemption for the child as a dependent if your home is the child'smain home and the child is a member of your household for your entiretax year. For more information, see Publication 501.