Claiming dependents on 1040

[Brian121957 43]

Back ground,

Fiancée and her minor child entered the US on K1 and K2 on November 15.

Applied for her SSN at the end on November. She should have it by mid December.

We have the marriage license and our wedding is planed for Mid December.

Question.

Will I be able to claim 1 or both of them on my 2011 taxes as dependents?

What else do I need to do before Dec 31 so that I can?

[Brian121957 43]

I think I will need a ITIN (Individual Taxpayer Identification Number) for the child. Can I use a W-7 form to apply for it.

[Brother Hesekiel 2,236]

A spouse is never a dependent; a child, yes.

[TeapotGirl 66]

A spouse is never a dependent; a child, yes.

Six Important Facts about Dependents and Exemptions

[rin and john 71]

How soon after marriage are you planning to file for AOS? At the time of AOS filing, you can submit an EAD application for both your wife and stepchild. Once you have the EAD, then you can get a social security number for the child. This may be faster than filing for an ITIN. When we filed for an ITIN, it took an additional 8 - 10 weeks to process our return (no e-file, have to send return and the W-7 to Dallas, they process the W-7 and then forward the return for processing). So if you are filing for AOS right after marriage, the EAD should be less than two months after that.

[Nich-Nick 3,354]

Back ground,

Fiancée and her minor child entered the US on K1 and K2 on November 15.

Applied for her SSN at the end on November. She should have it by mid December.

We have the marriage license and our wedding is planed for Mid December.

Question.

Will I be able to claim 1 or both of them on my 2011 taxes as dependents?

What else do I need to do before Dec 31 so that I can?

Yes you have the right idea but the terminology is a little off. You can file married filing jointly with your wife even if she does not have a greencard in 2011 and get the extra exemptions for a spouse. The child will be a dependent. Nothing else has an end of the year deadline. Get the AOS/EAD going as quickly as possible so the child can get a SSN before the April 15 filing deadline.

A couple of additional steps will be taken for your 2011 tax year filing.

You and wife have to include a statement saying you both elect for her to be treated as a resident alien for tax purposes. The details of the statement were on page 10 of Publication 519. (don't know if they've changed the pages up since last year.) With that statement she's just like a born American as far as IRS is concerned. Otherwise a non-resident alien (no greencard) can't file jointly with a USC.

And if making that election to file jointly, worldwide income MUST be reported under "other income" on your return. That means any money she earned in her country (converted to US $$)during all of 2011. That does not mean you are taxed on her income. It means you report it, but then do IRS form 2555 or 2555EZ to exclude foreign income up to nearly $100k max (haven't looked up this years figures yet.) It's a little complicated but is almost always to your benefit to file jointly with her. Your other option is Married Filing Separately and she files nothing.

H&R Block is notarious for not knowing these tax laws and advise people to file single or just add the wife without her income. So stick around for better tax threads after the first of the year so you learn the correct process. I'm positive about what I've said so far, but won't go into great step-by-step detail until we get past Christmas. Too busy. And for future reference 'rin and john' is always spot on about taxes so if he says it, it's good advice and is absolutely correct.

[Obama 2012 1,714]

you cannot claim them (legally) unless they've lived here 6 months or longer.

[Nich-Nick 3,354]

you cannot claim them (legally) unless they've lived here 6 months or longer.

Absolutely not true. Some people legally file jointly with their spouse who has never even set foot on US soil. (rin and john for example)

[rin and john 71]

Absolutely not true. Some people legally file jointly with their spouse who has never even set foot on US soil. (rin and john for example)

Exactly. Rin and I married in October 2006. She arrived April 2007. I filed my 2006 return (had an extension) in June with a W-7 (Rin had a K-3, therefore could not get a social security number). Her children followed to join in September 2007.

She and the children received their EADs in August 2008. I had filed for a six month extension to file my 2007 return so had all their SSNs for 2007. Additionally, I spoke to several IRS helpline employees regarding claiming her children for 2007 since they had only been in the USA for three months. Some of the helpline employees said yes, some said no, one said she didn't know but file it and if it is wrong they would let me know.

I filed 2007 claiming the children as dependents and also filed an amended return for 2006 claiming them. Both were approved. Essentially children are considered residents of the home where their parent is a resident. As we declared Rin a resident for tax purposes in 2006, her children were also residents. Another thing in our favor was children can be absent from the home for a number of reasons, including attending school. While in Thailand they attended private school to improve their english skills, thus we had a valid reason for them not to be at our home in the USA.

Do not confuse immigrant physical presence and tax residency - they are different.

[Matt & Rocio 28]

Exactly. Rin and I married in October 2006. She arrived April 2007. I filed my 2006 return (had an extension) in June with a W-7 (Rin had a K-3, therefore could not get a social security number). Her children followed to join in September 2007.

She and the children received their EADs in August 2008. I had filed for a six month extension to file my 2007 return so had all their SSNs for 2007. Additionally, I spoke to several IRS helpline employees regarding claiming her children for 2007 since they had only been in the USA for three months. Some of the helpline employees said yes, some said no, one said she didn't know but file it and if it is wrong they would let me know.

I filed 2007 claiming the children as dependents and also filed an amended return for 2006 claiming them. Both were approved. Essentially children are considered residents of the home where their parent is a resident. As we declared Rin a resident for tax purposes in 2006, her children were also residents. Another thing in our favor was children can be absent from the home for a number of reasons, including attending school. While in Thailand they attended private school to improve their english skills, thus we had a valid reason for them not to be at our home in the USA.

Do not confuse immigrant physical presence and tax residency - they are different.

I was married to my wife in June of this year. I submitted an I-130 for her and for her daughter in July and received NOA1 on 7/27/11. Still waiting on NOA2, but based on what others are reporting it will probably take the full 5 months and then some so probably won't get it until the first few weeks of January. Then another few months before the interview. My question is will I be allowed to file as married filing jointly with my step-daughter as an exemption for my 2011 taxes? My wife quit her job in December 2010 so she has no income in 2011. Thanks in advance!

[rin and john 71]

I was married to my wife in June of this year. I submitted an I-130 for her and for her daughter in July and received NOA1 on 7/27/11. Still waiting on NOA2, but based on what others are reporting it will probably take the full 5 months and then some so probably won't get it until the first few weeks of January. Then another few months before the interview. My question is will I be allowed to file as married filing jointly with my step-daughter as an exemption for my 2011 taxes? My wife quit her job in December 2010 so she has no income in 2011. Thanks in advance!

Yes, you can file MFJ with her daughter as a dependent (assuming her daughter is under 18). I would wait to file taxes until they are in the USA and have their SSNs.

Edited December 14, 2011 by rin and john

[Gary and Alla 3,694]

Back ground,

Fiancée and her minor child entered the US on K1 and K2 on November 15.

Applied for her SSN at the end on November. She should have it by mid December.

We have the marriage license and our wedding is planed for Mid December.

Question.

Will I be able to claim 1 or both of them on my 2011 taxes as dependents?

What else do I need to do before Dec 31 so that I can?

You can claim BOTH.

Go to the SS office, they will not be able to issue an SSN for the child (K-2) but they will give you a letter that they CANNOT issue you an SSN.

Claim the child and where it asks for the SSN, write in "pendng" Attach a coy of the letter from the SS office. They should be able to do the letter for you while you wait, it is a standard form letter

You will have to file a paper return you cannot file an electronic return if an SSN is missing,

[rin and john 71]

Claim the child and where it asks for the SSN, write in "pendng" Attach a coy of the letter from the SS office.

This will work if they also file a W-7 requesting an ITIN.

Claiming a dependent without an SSN or an ITIN runs the risk of the dependent exemption being disallowed:

http://www.irs.gov/f...=199714,00.html

Attaching the letter from the SSA to the W-7 allows the IRS to issue an ITIN for the K2 holder. The W-7 is filed along with the tax return (both are sent to a different office in Austin, TX). The IRS issues the ITIN and then forwards the return for processing.

http://www.irs.gov/individuals/article/0,,id=222209,00.html

Alternatively, if the file for AOS and EAD shortly after getting married, they should have the EAD before April 15th. They could then get the SSN using the EAD for the K2 holder and subsequently file taxes without the W-7.

Edited December 14, 2011 by rin and john