I applied for ITIN for her at the same time as filling my taxes. My question is, did IRS make a mistake or I was not allowed not to claim her as exemption? ========>>>>>>>>>>>>>Are you/ or your spouse a US resident for tax purposes, if yes, even if one of you, then yes you can claim 2 personal exemption , you and your spouse, If not, then no; Generally, you cannot file as married filing jointly if either spouse was a non-resident alien at any time during the tax year of 2014. However, non-resident alien married to U.S. citizen or resident can choose to be treated as U.S. residents and file joint returns and can claim 2 personal exemption for both wife and husband.If not, non resident alien can file US return only as single and can not take standard dedcution but must itrmize dedcutions on SCh A of 1040nr on State and local income taxes, Casualty and theft losses or etc.. |