taxmap/instr2/i1040c-006.htm#TXMP06027565
Part II—Exemptions

If you are a resident alien, you can claim the same exemptions allowed U.S. citizens on Form 1040.

If you are a nonresident alien engaged in a trade or business in the United States and you are a U.S. national (American Samoan or a Northern Mariana Islander who chose to be a U.S. national) or a resident of Canada, India, Mexico, or the Republic of Korea (South Korea), you can claim the same number of exemptions you are entitled to on Form 1040NR. All other nonresident aliens engaged in a U.S. trade or business can claim only one exemption. For more details, see Pub. 519 or the Form 1040NR instructions.

If you are a nonresident alien not engaged in a trade or business in the United States, you cannot claim any personal exemptions for income that is not effectively connected with a U.S. trade or business.

You must enter each dependent's SSN or ITIN. See Identifying number on page 3.

Check the box in this column if your dependent is a qualifying child for the child tax credit. See Pub. 501 to find out who is a qualifying child.