Canadian newborn considered US Dependant?

Goodlife · Post by **Goodlife** » Thu Mar 17, 2005 4:42 pm

I moved back to Canada after 6+ years in the US in 2004. I have had a green card for a few years, and met the "green card" test for tax purposes for 2004. After moving back to Canada, we had a baby (also in 2004). My question is, for 2004 US taxes, would I be able to claim the child as a US dependant (and get a temporary tax id # for her)?

I know for immigration purposes, the green card is considered "abandoned" after 6 months outside of the US (unless you ask for an extension, which I did not). Our baby was born about 3 months after coming to Canada.

I have heard that the green card is different for immigration and tax purposes. Also, I have not "used" the green card since I've been back in Canada (i.e. I haven't crossed the border with it).

Thanks for any help

nelsona · Post by **nelsona** » Thu Mar 17, 2005 5:27 pm

The IRS doesn't view a GC as abandonned until you formally do so, and so does expect you to continue to file a 1040 until such time as your card is officially rescinded.

Your child is a dependant of course, and is entitled to an ITIN (actually, all Cdn children are, it's just that most of their parents aren't filing a US tax return).

Too bad s/he wasn't born in US, then the kid could go back to US anytime they want (and eventually file their own 1040[:o)])

nelsona non grata... and non pro

Goodlife · Post by **Goodlife** » Thu Mar 17, 2005 5:41 pm

This is true, but I was getting relocated by my company to our CDN office, and, due to the impending birth, either had to move a few months before, or many months after (who wants to move/buy a new house with a newborn??). It took a long time for me to get the company to agree for the move, so once they agreed, I took the money and ran. [:D]

Since I already mailed my US taxes (I didn't even think it was possible for her to be a dependant until recently), I will have to complete form W-7 (Application for IRS ITIN) and send an ammendment...?

nelsona · Post by **nelsona** » Thu Mar 17, 2005 5:52 pm

W-7 will have to be sent WITH THE 1040-X, as the IRS does not accept W-7's by themselves anymore.

nelsona non grata... and non pro

Goodlife · Post by **Goodlife** » Thu Mar 17, 2005 5:55 pm

Right - but since my 1040 is in the mail as we speak, can't I send a complete ammended 1040 with the newly attached W-7 (and claiming a new dependant), or am I now screwed?

nelsona · Post by **nelsona** » Thu Mar 17, 2005 5:55 pm

Read my post.

I said attach it to 1040-X, that is the amending document.

I would now wait a couple of weeks to do this, since you don't want to amend something that is not in the system yet.

nelsona non grata... and non pro

Goodlife · Post by **Goodlife** » Thu Mar 17, 2005 6:03 pm

Ah, sorry - didn't understand the X. [:I]

The fun part is that I was able to get my returns back from the post office (they hadn't been mailed yet). Who would have thought that could happen?!? [8D] So I will make the change and attach the W-7.

Thanks for your help.