First US Tax Return for Dual Citizen NonResident Child

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stewak2
Posts: 99
Joined: Mon Sep 18, 2006 2:47 pm

First US Tax Return for Dual Citizen NonResident Child

Post by stewak2 » Mon Jun 10, 2019 8:28 pm

My 18 year old son is a dual citizen, residing and attending university in Canada.
I am also a dual citizen residing in Canada, commuting to work in US. I no longer claim my son as a dependent on my US return.
He has worked in Canada (making less than 12K USD ) and has filed Canadian returns to reclaim income tax and claim other tax credits.
My understanding is he doesn't need to file a US return until he makes more than 12K US - correct?
He also doesn't have 10K in total in bank accounts in his name, so no FBAR reporting required, correct?
My thought is we'll apply for an SSN this year, and file a 2019 return, even though he won't have 12K USD in income in 2019, either.

Thanks in advance for advice

CdnAmerican
Posts: 219
Joined: Tue Aug 30, 2011 12:15 am

Re: First US Tax Return for Dual Citizen NonResident Child

Post by CdnAmerican » Thu Jun 13, 2019 11:11 pm

Stewak2 - That sounds reasonable enough. I don't think he'd need to file any US forms until meeting that income threshold, whether in Canada or the US. Good luck!
Not a professional opinion.

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