Child tax credit Question for IR2

[Dean_De 61]

Can parents claim Child Tax Credit if a a child ( with an IR2) visa entered the US end of July 2015? - Thanks!

[teeak 224]

The child must have lived with you for more than half the year: https://turbotax.intuit.com/tax-tools/tax-tips/Family/7-Requirements-for-the-Child-Tax-Credit/INF15610.html

So, I think in your case, you can claim child tax credit.

[MariaR323 199]

Can parents claim Child Tax Credit if a a child ( with an IR2) visa entered the US end of July 2015? - Thanks!

In addition to the other requirements, if the child did not live with you in the U.S. for more than half the year, you are not eligible for the child tax credit.

[aaron2020 11,651]

Ugggg!!!!! Failure to look at the biological parent taxpayer.

File a joint return. The biological parent taxpayer will meet the requirements for the child tax credit.

[Dean_De 61]

Ugggg!!!!! Failure to look at the biological parent taxpayer.

File a joint return. The biological parent taxpayer will meet the requirements for the child tax credit.

what do you mean?

The IRS publication somewhat tricky, it has residency requirement but then there's exemption to it if they are away due to education, which technically they were full time student back in the Philippines and we provided them 100% financial support since they are minors and nobody claims them in any tax return. It doesn't mention if and when they should have a permanent resident status for more than half of the year. and yes, I am the biological mother of this children.

[Dean_De 61]

In addition to the other requirements, if the child did not live with you in the U.S. for more than half the year, you are not eligible for the child tax credit.

There is an exemption to this residency requirement - Education is one. And the publication doesn't mention that they should have a legal permanent residency for more than half of the year. It says they should be legal permanent resident but had no specific stipulation as to how long should they be legal permanent residents.

[MariaR323 199]

There is an exemption to this residency requirement - Education is one. And the publication doesn't mention that they should have a legal permanent residency for more than half of the year. It says they should be legal permanent resident but had no specific stipulation as to how long should they be legal permanent residents.

Here's the link to IRS for detailed info: https://www.irs.gov/publications/p972/ar02.html

"Although a child may be your dependent, you may claim a child tax credit or additional child tax credit only for a dependent who is a citizen, national, or resident of the United States. To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. For more information about the substantial presence test, see Publication 519, U.S. Tax Guide for Aliens."

"Exceptions to time lived with you. A child is considered to have lived with you for more than half of 2014 if the child was born or died in 2014 and your home was this child's home for more than half the time he or she was alive. Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you."

From what you've said the child does not meet the SPT nor the 'temporary" absence.

[Dean_De 61]

Here's the link to IRS for detailed info: https://www.irs.gov/publications/p972/ar02.html

"Although a child may be your dependent, you may claim a child tax credit or additional child tax credit only for a dependent who is a citizen, national, or resident of the United States. To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. For more information about the substantial presence test, see Publication 519, U.S. Tax Guide for Aliens."

"Exceptions to time lived with you. A child is considered to have lived with you for more than half of 2014 if the child was born or died in 2014 and your home was this child's home for more than half the time he or she was alive. Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you."

From what you've said the child does not meet the SPT nor the 'temporary" absence.

that Substantial Residence Test is for Taxpayers, if I understand it right.

And just something to talk about

Isn't it that the immigrant visa issued when an interview is approved is and serves as a temporary green card? So, in our case - immigrant visa for our children was issued first week of June. Doesn't this count as temporary absence? And Technically they are already immigrant upon issuance of the Visa?

[MariaR323 199]

Immigration status should not be confused with status for tax purposes.

The green card could very well have been issued before entry into the U.S. BUT for tax purposes that is not the day you count for determining tax residency status.

[YYAI 0]

I'm filling i130 for my wife and wait for approve we have 2 children (twin), ofcouse I fill birth abroad and they have SSN# and US passports. They are living with my wife abroad now. Can I file child tax credit? And I have to file W7 for my wife? Best is file MFJ with child tax credit? Please advice! Thank

[aaron2020 11,651]

The child lived with the IR-1 parent for the entire year. The child had a green card in 2015. Child qualifies as a dependent of the biological parent taxpayer.