|
Important
|
For information call now:
(347) 989-4566
|
|
|
Additional information
|
Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
IN
1-800-829-1040
|
|
|
Students and
Business Apprentices From India
Students and business apprentices who are eligible for the benefits of Article
21(2) of the United States�India Income Tax Treaty may be able to claim
exemptions for their spouse and dependents.
You can claim an exemption for your spouse if he or she had no gross income
during the year and cannot be claimed as a dependent on another U.S. taxpayer�s
return.
You can claim exemptions for each of your dependents not admitted to the United
States on �F-2,� �J-2,� or �M-2� visas if they meet the same rules that apply to
U.S. citizens. See Publication 501 for these rules. List your spouse and
dependents on line 7c of Form 1040NR. Enter the total on the appropriate line to
the right of line 7c.
|
|
|
