IRS Tax Question

[Karl and Olga 3]

Hi Everyone-

I didn't know where to ask these questions (which forum) so forgive me if this is the wrong place for me to post this.

I'll start with some background - fiance and her two children arrived (K1/K2) on July 18th, 2011. Fiance applied for and received SSN in maiden name. Marriage took place on September 9th, 2011 - well within the 90 days. Forgot to go to SSA and change name on SSN and I-94 has expired. Money was tight so just now getting ready to send in

AOS package for the family. While doing my taxes this year (TurboTax) I was able to deduct my wife because she has a SSN. Could not deduct the kids because no SSN or ITIN. Went ahead and filed without deucting the kids. Got a nice return, but would have been better if I could have deducted the kids. When the family gets their conditional

green cards (sometime in June or July I hope) I can apply for SSN's for the kids at that time.

Here are my questions:

Can I file an amended return after the kids get their SSN's and claim them as deductions?

I know that the qualifying time frame is that they had to live with me for at least 6 months, but TurboTax says (and I will quote)

"If the person lived with you for part of a month, you can usually that part as a whole month."

If that is true, then I can count July through December 2011 which equals 184 days - thereby satisfying the 6 month requirement.

Also, when is a K-2 child considered to be a legal resident? Note, I am asking about legal residency and NOT permanent residency, although I am uncertain if there is a distiction between them.

Any help that anyone can provide would be greatly appreciated.

Thanks.

[Gary and Alla 3,694]

Hi Everyone-

I didn't know where to ask these questions (which forum) so forgive me if this is the wrong place for me to post this.

I'll start with some background - fiance and her two children arrived (K1/K2) on July 18th, 2011. Fiance applied for and received SSN in maiden name. Marriage took place on September 9th, 2011 - well within the 90 days. Forgot to go to SSA and change name on SSN and I-94 has expired. Money was tight so just now getting ready to send in

AOS package for the family. While doing my taxes this year (TurboTax) I was able to deduct my wife because she has a SSN. Could not deduct the kids because no SSN or ITIN. Went ahead and filed without deucting the kids. Got a nice return, but would have been better if I could have deducted the kids. When the family gets their conditional

green cards (sometime in June or July I hope) I can apply for SSN's for the kids at that time.

Here are my questions:

Can I file an amended return after the kids get their SSN's and claim them as deductions?

I know that the qualifying time frame is that they had to live with me for at least 6 months, but TurboTax says (and I will quote)

"If the person lived with you for part of a month, you can usually that part as a whole month."

If that is true, then I can count July through December 2011 which equals 184 days - thereby satisfying the 6 month requirement.

Also, when is a K-2 child considered to be a legal resident? Note, I am asking about legal residency and NOT permanent residency, although I am uncertain if there is a distiction between them.

Any help that anyone can provide would be greatly appreciated.

Thanks.

YES you can deduct the children also as dependents. You CANNOT file electronically without an SSN for each person. You will file a paper return, where it asks for their SSN write "pending". Go to the SS office and they will give you a letter stating that the person is not eligible at this time for an SSN.

They are considered DEPENDENTS right away upon marriage, it does not matter where they live, they may not be considered "residents" for things like the child tax credit but they are always dependents. Basically if the credit requires that they be "residents" then thy must have lived in the US for more than 6 months in 2011 regardless of their ifficial immigration status which the form 1040 doe not ask about.

There is no such thing, per se, as "legal Resident" as opposed to a "legal permanent resident" Upon entry to the US legally with a visa your children are legally present in the US. When they receive a green card they will be "legal permanent residents" There is no such thing, officially, as "legal resident" status

IRS and USCIS classifications do not always "jive", they do not have to, one has nothing to do with the other, actually.

Edited February 16, 2012 by Gary and Alla