marraige and tax/dependent ?'s

[jazzy 0]

You do realize that information given out over the phone is not a plausible defense in the event of an IRS audit or denial. You need chapter and verse out of an IRS publication or from the IRS code. What basis did they provide you as the source?

I suppose the basis was tax law...since thats what they were looking at when they gave me the info. I will be going down to the local IRS office after the first of the year to talk with them in person. I will post as to my findings and any publications or code that can be refereced.

Jazzy

[payxibka 10,045]

I suppose the basis was tax law...since thats what they were looking at when they gave me the info. I will be going down to the local IRS office after the first of the year to talk with them in person. I will post as to my findings and any publications or code that can be refereced.

Jazzy

Please do report back! I do not hold out much hope that the info you received was correct...

Again per the IRS publication 501:

You cannot claim as a dependent a child who lives in a foreign country other than Canada or Mexico, unless the child is a U.S. citizen, U.S. resident alien, or U.S. national for some part of the year. There is an exception for certain adopted children who lived with you all year.

[jazzy 0]

Please do report back! I do not hold out much hope that the info you received was correct...

Again per the IRS publication 501:

You cannot claim as a dependent a child who lives in a foreign country other than Canada or Mexico, unless the child is a U.S. citizen, U.S. resident alien, or U.S. national for some part of the year. There is an exception for certain adopted children who lived with you all year.

I will...however I am VERY sure you can...again per the IRS...501 is not the only pub. they go by...lots of rules and exceptions with the IRS....you can claim the child as a dependant...just not according to pub 501 if thats all you go by.

Jazzy

[payxibka 10,045]

I will...however I am VERY sure you can...again per the IRS...501 is not the only pub. they go by...lots of rules and exceptions with the IRS....you can claim the child as a dependant...just not according to pub 501 if thats all you go by.

Jazzy

Until we have chapter and verse we have nothing else to go on. I want to be wrong...... AS of right now I have IRS documented evidence and you have the IRS help line. Claiming the IRS help line told me so is worthless.

I await your successful visit........

[jazzy 0]

Until we have chapter and verse we have nothing else to go on. I want to be wrong...... AS of right now I have IRS documented evidence and you have the IRS help line. Claiming the IRS help line told me so is worthless.

I await your successful visit........

Don't know why your being so arguementative. When you call the IRS they explain thier "chapter and verse" and how it applies to each situation...so you have your "evidence" and I have the IRS's say so on what that "evidence" means. It's not worthless if it gets me extra deductions and credits....

Jazzy

[payxibka 10,045]

Until we have chapter and verse we have nothing else to go on. I want to be wrong...... AS of right now I have IRS documented evidence and you have the IRS help line. Claiming the IRS help line told me so is worthless.

I await your successful visit........

Don't know why your being so arguementative. When you call the IRS they explain thier "chapter and verse" and how it applies to each situation...so you have your "evidence" and I have the IRS's say so on what that "evidence" means. It's not worthless if it gets me extra deductions and credits....

Jazzy

I am not being argumentative. I am being realistic. You have not provided chapter and verse. I am waiting. Also, have you ever been through an IRS audit? I have. Claiming the helpline told me it was OK does not work as an excuse. You are naive if you think differently. Been there, seen that.

[riblet 0]

I agree that unless you have been provided with a specific section of statute to support the information you have been given, you really cannot rely on what you have been told. Hopefully your visit to the IRS will be more productive as I'm sure many people on VJ would be interested if they could claim a stepchild living outside the U.S. in some way.

Good luck!

[Yodrak 7]

fwaguy,

You are being argumentative.

jazzy,

fwaguy is correct that relying on information provided by a government official does not protect one from the consequences that will ensue if the information was wrong. I tend to agree with fwaguy that you were mis-informed, although I would love to learn that what you were told is correct. We need to find out what the law says, not what some instruction that covers the typical situation says.

The prudent thing for you to do would be to ask a tax accountant or tax attorney about this issue. This issue is off the main track, try to find a tax professional who has experience with such things. It may not be easy. Or find an internet discussion group for tax accounts and post the question there.

Yodrak

Until we have chapter and verse we have nothing else to go on. I want to be wrong...... AS of right now I have IRS documented evidence and you have the IRS help line. Claiming the IRS help line told me so is worthless.

I await your successful visit........

Don't know why your being so arguementative. When you call the IRS they explain thier "chapter and verse" and how it applies to each situation...so you have your "evidence" and I have the IRS's say so on what that "evidence" means. It's not worthless if it gets me extra deductions and credits....

Jazzy

I am not being argumentative. I am being realistic. You have not provided chapter and verse. I am waiting. Also, have you ever been through an IRS audit? I have. Claiming the helpline told me it was OK does not work as an excuse. You are naive if you think differently. Been there, seen that.

Edited December 27, 2006 by Yodrak

[payxibka 10,045]

My intention was never to be argumentative. My point is that jazzy potentially has information that will be beneficial to many and I hope he gets it verified as such. In the meantime, we simply need to be careful about accepting this as the "gospel truth" until he has a chance to close the loop and report back.

[sheraz 0]

Can you claim back taxes and back credits . I mean for the 2005 tax yr when my wife was overseas

[payxibka 10,045]

Can you claim back taxes and back credits . I mean for the 2005 tax yr when my wife was overseas

In mny circumstances if you erred on your original filing you have the opportunity to amend your return. The deadline for amendments is three years from the date your return was filed or April 15th whichever is later.

[w1n78 0]

Jazzy,

Go to the IRS website and download the W-7 form and instructions. Fill up the blanks on the form and send it to your spouse for her signature. Don't date it just yet.

Next, she will need a CERTFIED copy of the biographic pages from her passport. It's the simplest way to satisfy the documentation requirements. Read the W-7 instructions. To get the certfication she will need to go to the Dept of Foreign Affairs Regional Consular Office in Cebu and request the certficate. The fee is P100. This is actually a legal size sheet that declares that her passport is legit and it includes essential bio info. This letter will have a raised seal on it and will be signed by an officer.

Have her send the signed W-7 and the DFA letter to you. Next year file married joint and include the signed and dated W-7 form, the DFA letter and a copy of her passport bio pages. She will be assigned the ITIN then. Use your US mailing address. The ITIN information will be mailed to her there. There are special requirements for mailing to follow. Expect a big delay if you are expecting a refund.

Hope this helps.

what is the DFA certification called and what is it for?

[zyggy 9]

You need to file form W7 to get an ITIN.

I'm almost certain that you will not be able to claim the daughter, from what I recall of tax law, dependents must reside with and receive more than half of their support from you.

Yes...

In order for a child to be a qualifying child (dependent) for tax purposes, they must be living in the US with you more than six months and you must provide over half of their support.

You may not claim a stepchild who is outside the US.. the person on the IRS helpline was incorrect...

Here is the law.. From IRS Publication 17..

You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer.

You cannot claim a married person who files a joint return as a dependent unless that joint return is only a claim for refund and there would be no tax liability for either spouse on separate returns.

You cannot claim a person as a dependent unless that person is a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico, for some part of the year. 1

You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative.

Tests To Be a Qualifying Child

The child must be your son, daughter, stepchild, eligible foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.

The child must be (a) under age 19 at the end of the year, (B) under age 24 at the end of the year and a full-time student, or © any age if permanently and totally disabled.

The child must have lived with you for more than half of the year. 2

The child must not have provided more than half of his or her own support for the year.

and from Publication 54

) I am a U.S. citizen married to a nonresident alien who has no income from U.S. sources. Can I claim an exemption for my spouse on my U.S. tax return?

Yes. If you file a joint return, you can claim an exemption for your nonresident alien spouse. If you do not file a joint return, you can claim an exemption for your nonresident alien spouse only if your spouse has no income from sources within the United States and is not the dependent of another U.S. taxpayer.

You must use the married filing separately column in the Tax Table or section C of the Tax Computation Worksheet, unless you qualify as a head of household. (Also see Question 12 under General Tax Questions, later.)

A U.S. citizen or resident alien married to a nonresident alien also can choose to treat the nonresident alien as a U.S. resident for all federal income tax purposes. This allows you to file a joint return, but also subjects the alien's worldwide income to U.S. income tax.

2) I support my parents who live in Italy. I am sure that I provide the bulk of their support. Can I claim exemptions for them?

It depends on whether they are U.S. citizens or U.S residents. If your parents are not U.S. citizens or U.S. residents, you cannot claim exemptions for them even if you provide most of their support. To qualify as a dependent, a person generally must be either a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico for some part of the tax year. The other tests of dependency also must be met.

3) Should I prorate my own personal exemption and the exemptions for my spouse and dependents, since I expect to exclude part of my income?

No. Do not prorate exemptions for yourself, your spouse, and your dependents. Claim the full amount for each exemption permitted.

If you change the words from Parent to Stepchild.. the same basic rules apply when it comes to whether or not this person is a dependent applies...

Sorry jazzy.. you may not claim your stepchild as a dependent on your tax return..

Edited January 4, 2007 by zyggy

[jazzy 0]

You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer.

You cannot claim a married person who files a joint return as a dependent unless that joint return is only a claim for refund and there would be no tax liability for either spouse on separate returns.

You cannot claim a person as a dependent unless that person is a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico, for some part of the year. 1

You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative.

Tests To Be a Qualifying Child

The child must be your son, daughter, stepchild, eligible foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.

The child must be (a) under age 19 at the end of the year, (B) under age 24 at the end of the year and a full-time student, or © any age if permanently and totally disabled.

The child must have lived with you for more than half of the year. 2

The child must not have provided more than half of his or her own support for the year.

and from Publication 54

) I am a U.S. citizen married to a nonresident alien who has no income from U.S. sources. Can I claim an exemption for my spouse on my U.S. tax return?

Yes. If you file a joint return, you can claim an exemption for your nonresident alien spouse. If you do not file a joint return, you can claim an exemption for your nonresident alien spouse only if your spouse has no income from sources within the United States and is not the dependent of another U.S. taxpayer.

You must use the married filing separately column in the Tax Table or section C of the Tax Computation Worksheet, unless you qualify as a head of household. (Also see Question 12 under General Tax Questions, later.)

A U.S. citizen or resident alien married to a nonresident alien also can choose to treat the nonresident alien as a U.S. resident for all federal income tax purposes. This allows you to file a joint return, but also subjects the alien's worldwide income to U.S. income tax.

2) I support my parents who live in Italy. I am sure that I provide the bulk of their support. Can I claim exemptions for them?

It depends on whether they are U.S. citizens or U.S residents. If your parents are not U.S. citizens or U.S. residents, you cannot claim exemptions for them even if you provide most of their support. To qualify as a dependent, a person generally must be either a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico for some part of the tax year. The other tests of dependency also must be met.

3) Should I prorate my own personal exemption and the exemptions for my spouse and dependents, since I expect to exclude part of my income?

No. Do not prorate exemptions for yourself, your spouse, and your dependents. Claim the full amount for each exemption permitted.

If you change the words from Parent to Stepchild.. the same basic rules apply when it comes to whether or not this person is a dependent applies...

Sorry jazzy.. you may not claim your stepchild as a dependent on your tax return..

Zyggy,

I have read these publications as well as talked to the IRS about them...as with everything else in this world...there are exceptions....the IRS was quoting me other rules that apply here...there were several publicatons they quoted..i don't remember them...as i said i will be going in to the office sometime soon to go over all this...however, it appears I CAN claim my stepchild....when you call the IRS it is not the same as calling the uscis....these are IRS professionals and tax experts, not just people answering the phones. In any case I said i would report back when i find out the publications/tax law.

Jazzy