Hi,

I am a G4 dependent visa holder with my husband being the principal G4 visa holder. I filed my taxes as married filing separately because my husband is exempt from taxes. In 2015, I contributed $5,000 to flexi spending account for Dependent care benefits for my 2 kids who also are non resident aliens, which are indicated in box 10 of my W-2 form.
My question is do I qualify to claim exemptions for my 2 kids? I did complete form 2441 and w7 form to obtain the ITIN but the application for ITIN was rejected because I did not complete their names in Line 7 c of my 1040NR form.

You MUST file as a non-resident alien (Form 1040NR) due to your G-4 status. This means you CANNOT claim your children as dependents UNLESS your home country is Canada or Mexico.

Sorry!

Also, nonresident alienswho are residents of South Korea may beable to claim exemptions for children.