Special Instructions for Citizens of Canada and Mexico

    You are allowed to claim a personal exemption for your spouse and dependent children even if they are not present in the U.S.

    However, to claim a personal exemption for your spouse or children they must meet the following requirements:

• your spouse or children must have an Individual Taxpayer Identification Number (ITIN)
• your spouse or children must meet these dependency tests.
• your spouse must have 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 eligible to claim an exemption for your spouse or a dependent child Click here (example)

    If you are NOT eligible to claim an exemption for your spouse or a dependent child Click here