Good afternoon one and all. I posted the information below on another thread and got no reply so I decided to start another thread specifically about my situation (I have spent the last several days searching the internet and I have not gotten any clear direction how I should approach my situation). Thank you in advance for any help!
I just finished completing my 1040NR for 2019 (I have not filed this yet) and discovered that if I included my 2 children as dependents, it does not affect my tax situation on the federal level but I will get a bigger return via my state return (Michigan) with them included versus not including them as dependents (assuming that this is the case regarding claiming dependents will increase your state refund but will have no impact federally in the US).
The situation with my children are as follows. Both my adult children (one is 24 and the other is 22) I included as dependents. Both of their ITIN numbers expired but my daughter (who still lives with me) started working in the US under the TN visa program and received a SSN in 2019 but my son's ITIN is still expired since I have not submitted a renewal for him via a W-7 (he also lives with me but is currently attending university on a full-time basis in Canada).
My questions are as follows:
1) For my daughter, will I have to inform the IRS that she now has a SSN and ask them to rescind her expired ITIN number and if so, how?
2) Regarding my son's expired ITIN number, should I include a W-7 ITIN renewal form with my 2019 US tax return (accompanied with the required documentation)? I did a scenario of not including him as a dependent and found out I would be basically missing out on an additional $200 USD via the Michigan refund if he was not included
Regarding my situation, I have not worked in the US since 2016 (the last tax year that I filed in the US) but will be filing for 2019 both in the US and Canada (I started working back in Michigan in 2019). I am a Canadian citizen (commuter) who would be considered a non-resident alien for US tax purposes.
Many thanks in advance for any help or suggestions regarding the best way I should approach my situation.
Question about ITIN for dependents - need help please..
Moderator: Mark T Serbinski CA CPA
Re: Question about ITIN for dependents - need help please..
I found the information below on the following site (https://www.barrisassociates.com/blog/d ... itin/43396). So it looks as though I can still file my 2019 1040_NR using my son's expired ITIN number but they will hold off on any credit's (I assume including for the Michigan return) until the IRS receives his renewal via a W-7 form?
"Avoid Common Errors and Delays Next Year – Federal tax returns that are submitted in 2019 with an expired ITIN will be processed. However, certain tax credits and any exemptions will be disallowed. Taxpayers will receive a notice in the mail advising them of the change to their tax return and of their need to renew their ITIN. Once the ITIN is renewed, applicable credits and exemptions will be restored, and any refunds will be issued."
"Avoid Common Errors and Delays Next Year – Federal tax returns that are submitted in 2019 with an expired ITIN will be processed. However, certain tax credits and any exemptions will be disallowed. Taxpayers will receive a notice in the mail advising them of the change to their tax return and of their need to renew their ITIN. Once the ITIN is renewed, applicable credits and exemptions will be restored, and any refunds will be issued."