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Personal Exemption and DependentsThe 2025 Reconciliation Legislation (H.R. 1), also known as the One Big Beautiful Bill Act (OBBBA), permanently suspended the deduction for all exemptions (reduced to zero). Nonresidents from the following countries may be able to claim their children as dependents. Everyone claimed on the tax return must have either a Social Security number (SSN) or a valid Individual Taxpayer Identification Number (ITIN). For India and South Korea, refer to Publication 519 for additional information.
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