Personal and Dependent Exemptions
Exemptions no longer reduce taxable income although certain credits may be available. Look at the instructions for each credit to determine qualification requirements. A taxpayer number, such as a social security or ITIN number may be needed to claim those credits.
How do I apply for an ITIN (Individual Taxpayer Identification Number?
Form W-7 and supporting documentation should be submitted with the tax return that claims person's tax benefit. Notarized or certified documentation must accompany the application as detailed in the instructions.