Personal Exemption and Dependents

The Working Families Tax Cuts (WFTC), enacted in 2025, has permanently eliminated the personal and/or dependency exemption deduction.

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.