Special Instructions for Students from India

Personal Exemptions

    You are allowed to claim a personal exemption for yourself. You may also claim a personal exemption for your spouse and/or any U.S. born children - only if

• your spouse and/or U.S. born children lived in the U.S. with you some time during the tax year
• your spouse or U.S. born children meet these dependency tests
• your spouse had no gross U.S. earned income
• your spouse or children cannot be claimed as a dependent on another U.S. taxpayer's return
• your U.S. born child must have a Social Security number (ITIN is not acceptable)

    A valid Social Security number or Individual Taxpayer Identification Number (ITIN) is required to claim an exemption for your spouse. If you need to apply for an Individual Taxpayer Identification Number, complete

    Form W-7 and submit to the nearest IRS Office.

    Note to SIUE scholars, students and dependents:

    To apply for Individual Taxpayer Identification Number (ITIN), please contact Mary Shaw in Human Resources

    at 618-650-2190.

    Standard Deduction - You ARE eligible to claim the standard deduction - $5,150 single or married filing separately

    If you are claiming an exemption for your spouse or a dependent child Click here (Example)

    If you are NOT claiming an exemption for your spouse or a dependent child Click here