Hello all,
Am I [u]required[/u] to claim my non-resident child as a dependent on line 6c of my 1040, or reference them in any way on my US tax return for that matter?
Thanks for your guidance and insight,
Quimby
Am I obliged to disclose my non-res. child on my US return?
Moderator: Mark T Serbinski CA CPA
No. However if they are a US citizen and have income, you may have to either file for them of include their income on your return.
After 20 years, I am severely cutting back on responses. Do not ask specifically for my help. There are a few others on this board that can answer most questions. All the best
I was under the impression the child had to be a USC, but then I came across the below and now I'm confused. It sounds like a non-USC child who is a resident of Canada or Mexico can be claimed. Anyone care to comment and hopefully clarify?
TIA
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http://www.irs.gov/publications/p501/ar ... 1000220886
Citizen or Resident Test
You generally cannot claim a person as a dependent unless that person is a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico. However, there is an exception for certain adopted children, as explained next.
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http://www.irs.gov/Individuals/Internat ... Dependents
2. I am a U.S. taxpayer residing abroad and I have a child who was born abroad. Can I claim my child as a dependent on my tax return?
In general, you can claim exemptions for individuals who qualify as your dependents. To be your dependent, the individual must be a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico for some part of the calendar year in which your tax year begins.
TIA
-
http://www.irs.gov/publications/p501/ar ... 1000220886
Citizen or Resident Test
You generally cannot claim a person as a dependent unless that person is a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico. However, there is an exception for certain adopted children, as explained next.
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http://www.irs.gov/Individuals/Internat ... Dependents
2. I am a U.S. taxpayer residing abroad and I have a child who was born abroad. Can I claim my child as a dependent on my tax return?
In general, you can claim exemptions for individuals who qualify as your dependents. To be your dependent, the individual must be a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico for some part of the calendar year in which your tax year begins.
No, the treaty specifically gives taxpayers the right to claim Cdn residents as their dependants without living in US. That is a treaty right, which is why it is limited to the countries mentioned. Thta is also why it is listed specifcially on the 1040NR form in the dependant section.
You may have been confused about the child tax credit, which has, differing from year to year, been been limited to US residents, or US citizens, or US social security number holders.
that is a different issue, and not covered by the treaty benefit I mentionned.
You may have been confused about the child tax credit, which has, differing from year to year, been been limited to US residents, or US citizens, or US social security number holders.
that is a different issue, and not covered by the treaty benefit I mentionned.
After 20 years, I am severely cutting back on responses. Do not ask specifically for my help. There are a few others on this board that can answer most questions. All the best
A point that people miss when presenting whether or not their child is a USC is when the child got automatic USC without the parents ever applying for it.
If a child never resided in the USA, such child is a case of "citizenship on application†(8 U.S.C. §1431), in contrast to where the child did reside in the USA (8 U.S.C. §1433) that is a case of “automatic citizenship".
If a child never resided in the USA, such child is a case of "citizenship on application†(8 U.S.C. §1431), in contrast to where the child did reside in the USA (8 U.S.C. §1433) that is a case of “automatic citizenship".