I’m married and have a child who was born in the U.S. Can I claim personal exemptions for my wife and child?
Maybe. Only students and scholars from the following countries can claim exemptions for their dependents: Mexico, Canada, Korea and Japan (if you choose to use and are eligible to use the old treaty with Japan). In addition, Indians are sometimes able to claim exemptions for their children. However, there are restrictions on how this is done so Indians should see page 27 of IRS Publication 519, U.S. Tax Guide for Aliens, to find out if it is possible to claim a personal exemption for a child born in the U.S.