Still trying to help my son. It says in Publication 54, at the bottom of the middle column on page 30, "You can claim an exemption for your nonresident alien spouse on your separate return, provided your spouse has no gross income for U.S. tax purposes and is not the dependent of another U.S. taxpayer." It then goes on to say that you can claim exemptions for others who are dependents, but they need to be citizens or residents. For a spouse it does not say that a tax identification number is need to claim an exemption. Is this true?
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