The following categories of accredited foreign mission personnel may apply for tax exemption cards:
- diplomatic officers and eligible family members who are not citizens or residents of the United States;
- administrative and technical staff members and eligible family members who are not citizens or residents of the United States;
- consular officers and eligible family members who are not citizens or residents of the United States;
- consular employees and eligible family members who are not citizens or residents of the United States;
- other staff who qualify based on bilateral treaties between the U.S. and certain countries
- dependent children of a mission member eligible for tax exemption privileges may obtain a tax exemption card at the age of 18. This card will be valid until the individual's 21 birthday; and
- dependent children of a mission member eligible for tax exemption who are accredited as justified student may have a tax exemption card until their 23rd birthday.