canadian resident 1040NR

tony · Post by **tony** » Thu Apr 27, 2017 11:07 pm

1. can i claim basic exemption on my spouse? for 1040NR?
assuming we're all arrived in US since Nov 2016?
(all of us were canadian residents)

2. does it need to be prorated? based on the number of days in US?

2. what about my son? it looks like can't as it doesn't fulfill the requirement of stay 6 month in US based on publication 501?

thanks

nelsona · Post by **nelsona** » Fri Apr 28, 2017 5:56 pm

As Cdns they get exemption. It even says it on 1040NR. You will need to get ITIN for it to count, when you send in 1040,

tony · Post by **tony** » Fri Apr 28, 2017 8:55 pm

thanks Nelsona,
For spouse yes, clearly mentioned on the form itself.
But, for dependant (qualifying child), it refers to pub 519.
One of them is to live with you > 6months. But, we came to US since Nov.

1. that 6 months, is it defined in US location?
2. if I claim, and rejected, will it trigger an audit?

thanks

nelsona · Post by **nelsona** » Fri Apr 28, 2017 9:08 pm

They lived with you. Claim them.