ITIN for CDN dependent

graysha · Post by **graysha** » Wed Feb 23, 2005 4:15 pm

Hi there, I'm a Cdn citizen living in the US (just got my GC). I support my mother, who is a Cdn citizen living in Canada. I want to claim her as a dependent on my tax return. I found out that I need to get her an ITIN. Questions: Will claiming her as a dependent on a US tax return and getting her the ITIN affect her in any way financially (she doesn't report the income that I send her on her taxes). Also, the paperwork for the ITIN says she needs to submit her own tax return. Is this her Cdn return? (probably a stupid question, since she doesn't file a US return). Thanks for any help.

nelsona · Post by **nelsona** » Wed Feb 23, 2005 4:55 pm

Claiming her will not affect her in any way.

As to her having to file a return, I have not seen such instruction.

In any event it would NOT be her Cdn return.

can you point to this requirement for HER to file in US? You might be confusing it with the requirement that YOU submit YOUR return with the completed W-7.

nelsona non grata

graysha · Post by **graysha** » Wed Feb 23, 2005 6:11 pm

Thanks for the reply. You're likely right - I must have confused the instructions.

I guess I will have to complete my tax return, then have her send for the ITIN before I submit my return. I can't think of any other way to do this.

Thanks again.

nelsona · Post by **nelsona** » Wed Feb 23, 2005 6:41 pm

No. You miss the point.

She/you CANNOT submit a W-7 without submitting your actual, completed 1040 at the same time.

That is why it says the tax form (ie. the tax form that proves that there is a legitimate need for the ITIN) has to be attached to the W-7.

The old rules made you wait until ITIN was received before completing the return. This was viewed as a way for ITINs to be awarded to those without the need for one.

nelsona non grata

graysha · Post by **graysha** » Wed Feb 23, 2005 8:16 pm

God, I'm dense.

Do I submit my tax return to the IRS and THEN submit a copy with the W-7? Or do I submit a copy of the W-7 to the IRS with my tax return? I was under the impression that I couldn't claim her without the actual ITIN to write on the 1040.

Pamela · Post by **Pamela** » Wed Feb 23, 2005 9:16 pm

You have to read the forms carefully. I believe that you will submit your return claiming her as a dependent and indicating that an ITIN has been applied for, and at the same time you send the W-7 application with a copy of your return to a different address. I was advised that the ITIN would be denied for that year, but then a correction would be made the following year. Is there a harder way to do this?

nelsona · Post by **nelsona** » Thu Feb 24, 2005 6:20 am

The instructions are quite clear, and appaerntly work fine.

You submit BOTH return and W-7 together, and IRS will both issue the ITIN and accept the dependant/spouse/ etc for whom the ITIN was requested.

There will be no denial for one year, however it may take longer to process your return.

nelsona non grata

graysha · Post by **graysha** » Thu Feb 24, 2005 9:04 am

Thank you for the advice. Very helpful!