claiming spouse and step-child on 2010 taxes

[nicagirlover 0]

I have read several posts but have not found a clear answer. On my 2010 taxes I filed married filing separately-my foreign spouse and I were married in 2010. Her and her daughter immigrated last week to the US and yesterday they received their Social Security numbers. My question: Can I amend my 2010 taxes claiming married filing jointly? Also, can I add my step daughter as my dependent? If I am able to claim her by virtue of the fact that she is my spouses daughter and no else can claim her even though she did not live with me in 2010, I am not clear on what option to choose in the "Dependent Type" section of the tax form. Thank you!!

[nicagirlover 0]

Is there anyone one who has considered or has done this?

[canadian_wife 1,822]

I am not tax expert but you cannot amend a 2010 tax return to include events that happened in 2011.

Since your wife and step child were not in the US in 2010 then you, as my husband did, were right to file married filing separatly.

Good luck

[Jojo92122 1,924]

I have read several posts but have not found a clear answer. On my 2010 taxes I filed married filing separately-my foreign spouse and I were married in 2010. Her and her daughter immigrated last week to the US and yesterday they received their Social Security numbers. My question: Can I amend my 2010 taxes claiming married filing jointly? Also, can I add my step daughter as my dependent? If I am able to claim her by virtue of the fact that she is my spouses daughter and no else can claim her even though she did not live with me in 2010, I am not clear on what option to choose in the "Dependent Type" section of the tax form. Thank you!!

You can amend your 2010 to add your wife as a joint filer. (A joint filer is NOT a dependent.)

http://www.irs.gov/businesses/small/international/article/0,,id=96734,00.html

http://www.irs.gov/publications/p519/ch01.html#en_US_publink1000222193

Nonresident Spouse Treated as a Resident

If, at the end of your tax year, you are married and one spouse is a U.S. citizen or a resident alien and the other spouse is a nonresident alien, you can choose to treat the nonresident spouse as a U.S. resident. This includes situations in which one spouse is a nonresident alien at the beginning of the tax year, but a resident alien at the end of the year, and the other spouse is a nonresident alien at the end of the year.

If you make this choice, you and your spouse are treated for income tax purposes as residents for your entire tax year. Neither you nor your spouse can claim under any tax treaty not to be a U.S. resident. You are both taxed on worldwide income. You must file a joint income tax return for the year you make the choice, but you and your spouse can file joint or separate returns in later years.

If you file a joint return under this provision, the special instructions and restrictions for dual-status taxpayers in chapter 6 do not apply to you.

Example.

Bob and Sharon Williams are married and both are nonresident aliens at the beginning of the year. In June, Bob became a resident alien and remained a resident for the rest of the year. Bob and Sharon both choose to be treated as resident aliens by attaching a statement to their joint return. Bob and Sharon must file a joint return for the year they make the choice, but they can file either joint or separate returns for later years.

How To Make the Choice

Attach a statement, signed by both spouses, to your joint return for the first tax year for which the choice applies. It should contain the following information.

A declaration that one spouse was a nonresident alien and the other spouse a U.S. citizen or resident alien on the last day of your tax year, and that you choose to be treated as U.S. residents for the entire tax year.

The name, address, and identification number of each spouse. (If one spouse died, include the name and address of the person making the choice for the deceased spouse.)

Amended return. You generally make this choice when you file your joint return. However, you can also make the choice by filing a joint amended return on Form 1040X. Attach Form 1040, Form 1040A, or Form 1040EZ and print “Amended” across the top of the corrected return. If you make the choice with an amended return, you and your spouse must also amend any returns that you may have filed after the year for which you made the choice.

You generally must file the amended joint return within 3 years from the date you filed your original U.S. income tax return or 2 years from the date you paid your income tax for that year, whichever is later.

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You and your wife most likely can claim her daughter as a dependent since your wife will elect to be treated as a US taxpayer for 2010. Your wife would be the qualifying parent if all four requirements for claiming a dependent child are met.

http://taxes.about.com/od/dependents/a/Dependents_2.htm

Qualifying Children

To be claimed as a qualifying child, the person must meet four criteria:

Relationship — the person must be your child, step child, adopted child, foster child, brother or sister, or a descendant of one of these (for example, a grandchild or nephew).

Residence — for more than half the year, the person must have the same residence as you do.

Age — the person must be

under age 19 at the end of the year, or

under age 24 and a be a full-time student for at least five months out of the year, or

any age and totally and permanently disabled.

Support — the person did not provide more than half of his or her own support during the year.

Edited July 15, 2011 by Jojo92122