Special Instructions for Citizens of Korea

    You are allowed to claim a personal exemption for your spouse and/or dependent children - only if

• your spouse and/or dependent children has an Individual Taxpayer Identification Number (ITIN)
• your spouse and/or dependent children lived in the U.S. with you some time during the tax year
• your spouse and/or children meet these dependency tests
• your spouse had no gross U.S. earned income, AND
• your spouse cannot be claimed as a dependent on another U.S. taxpayer's return.

    A valid Social Security number or Individual Taxpayer Identification Number is required to claim an exemption for your spouse or a dependent child. 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.

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

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