Claiming Foreign Born Daughter on 2014 Taxes

[r060106 109]

Hi all,

My daughter received a CRBA in 2014 and lived almost the first six months of her life, from April to October, with my wife in Poland while we were separated and going through the immigration process. In late September they both came over here to live with me and have been with me ever since.

My question has to do with filing our 2014 taxes. We're married filing jointly and I have everything squared away for my wife in terms of putting her on the taxes because she passes the Green Card Test. But in regards to my daughter, I can't figure out whether I can claim her as a dependent and also receive the Earned Income/Child Tax Credits because she doesn't pass the residency test (at least not in my eyes, but I'm confused to be honest).

In that test, the child had to have lived with you for more than half the time they were alive. I've searched and searched but can't figure out if this residency test is in reference to the child having lived with at least one of the spouses (given our special situation) for more than half of the year if filing jointly, or if they have to have lived in the United States for half of the year. Can anyone shine some light on this issue? Am I over complicating things or should I just go see an accountant? I don't want to claim her on my taxes if I can't and don't want any trouble with the IRS.

Thank you

[Dave&Roza 748]

Hi all,

My daughter received a CRBA in 2014 and lived almost the first six months of her life, from April to October, with my wife in Poland while we were separated and going through the immigration process. In late September they both came over here to live with me and have been with me ever since.

My question has to do with filing our 2014 taxes. We're married filing jointly and I have everything squared away for my wife in terms of putting her on the taxes because she passes the Green Card Test. But in regards to my daughter, I can't figure out whether I can claim her as a dependent and also receive the Earned Income/Child Tax Credits because she doesn't pass the residency test (at least not in my eyes, but I'm confused to be honest).

In that test, the child had to have lived with you for more than half the time they were alive. I've searched and searched but can't figure out if this residency test is in reference to the child having lived with at least one of the spouses (given our special situation) for more than half of the year if filing jointly, or if they have to have lived in the United States for half of the year. Can anyone shine some light on this issue? Am I over complicating things or should I just go see an accountant? I don't want to claim her on my taxes if I can't and don't want any trouble with the IRS.

Thank you

For TAXES you can decide to be claims as a LPR for the entire year. You just need to include a letter stating that you want her to be considered a LPR for TAX purposes. You could have done this for your wife as well if she had not qualified as a resident under the IRS rules. Taxes and the USCIS are two different animals with two different requirements. My wife and I got married on the 30th of December and we file our taxes claiming her income and claiming that she was a LPR for the entire year for TAX purposes. We wrote a letter to the IRS and we both signed it. I then had to add her incoe to mine, but I got her standard deduction which was significantly more than what she made--so it benefitted us.

For your daughter, I am not sure you actually need a letter or not. You just need to show that you supplied at least 50% of the cost to support her like you would any dependent. SInce you are filing MFJ then either you or her mother must provide that support and that support does not depend on where the child lives. If your wife qualifes for residency based on the rules then by default so does your daughter and there is no issue. Plus your daughter is a USC and subject to US taxes her entire life so I see no issue in claiming her as a dependent on your taxes. This is like having a child on December 31st and being able to claim them the entire year for taxes. You can claim any child born in 2014 as a dependent on your 2014 tax return.

Good luck,

Dave

Edited January 30, 2015 by Dave&Roza

[Nich-Nick 3,354]

Not any official reference, but just a random thought. If you are filing jointly, the tax return is equally your wife's too. Right? So the baby spent her entire life with one or the other of the tax filers on the return. I would claim the child.

I know nothing about EIC, so if that is a higher standard than claiming a dependent then ignore my brainstorm.

Edit: just noticed Dave posted while I was typing. He always knows what he is talking about.