As per the Instructions for Form 1040-NR, dependent exemptions cannot be claimed by non-resident taxpayers unless they are a resident of Mexico, Canada, and in some instances, South Korea or India.
"Only U.S. nationals and residents of Canada and Mexico can claim a dependent on the same terms as U.S. citizens. Residents of South Korea and students or business apprentices from India who are eligible for the benefits of Article 21(2) of the United States–India Income Tax Treaty may claim dependents on the more limited terms described in chapter 5 of Pub. 519. No other person filing a Form 1040-NR can claim a qualifying dependent."
For taxpayers who are not a resident as listed above, in order to electronically file the return, the dependents must be removed. To remove the dependents, from the main menu of the tax return (From 1040-NR), select:
- Personal Information
- Dependents & Qualifying Children - Delete each dependent displayed in the menu
If the non-resident taxpayer is a resident of Mexico, Canada, South Korea or India, from the main menu of the tax return )Form 1040-NR), select:
- Personal Information
- Other Categories
- 1040NR Other Information
- Country Claiming Residence for Tax Purposes - Select Mexico, Canada, South Korea or India, depending on the taxpayer's country of residence
Additional Information:
IRS Instructions for Form 1040-NR