Personal Exemption and Dependents

The personal and/or dependency exemption deduction is $0 through 2025.

Nonresidents from the following countries may be able to claim their children as dependents:

• Canada
• Mexico
• India
• South Korea

Everyone claimed on the return must have either a Social Security number (SSN) or a valid Individual Taxpayer Identification Number (ITIN). The exemption amount for 2025 is $0. For India and South Korea, refer to Publication 519 for additional information.