Credit for Other Dependents

[sjantzi]

IRS states to qualify for the Credit for Other Dependents the dependent must be a U.S. citizen, U.S. national, or U.S. resident alien.

If a Cnd citizen + Cnd resident chooses to file a XXV 1040, as a resident for tax purposes. Can they use this credit?

[nelsona]

Yes. Although this credit is linked to the Child Tax Credit, its eligibility, as you pointed out, also include US resident alien, thus allowing filers who have dependents who are Cdn residents and who who otherwise qualify, to claim this credit, by treaty article XXV(2), when they couldn't claim the Child tax credit.

So, when preparing your pro forma 1040 and 1040NR, you can claim this credit, on your 1040NR, since it occurs later on the form than where you determine your tax rate on 1040.

[sjantzi]

Thank you for the reply!

Just to clarify a detail.

Would I only claim this credit on the 1040NR and NOT both (1040NR AND 1040 pro forma)?

[nelsona]

The credit appears after you determine your taxrate on 1040, so there is no point putting it there.
It goes on 1040NR, since that is the form on which you pay tax.