Child just received a SS#, can we amend?

[kpangelinan]

Adopted child was raised by an American father but it took him over 10 years to get a social security number and accepted for US citizenship this past November - he had to jump through many immigration hoops.

So, if the child now has a valid SS#, 1) can we include him on the 2010 1040 - I'm assuming we can surely do this and 2) would I be able to amend 07, 08, and 09 with the child and have this guy claim head of household?

Thanks,

[okie1tax]

New SSN

Yes, you can.

[Koss]

Yes, but...

Was the child a US citizen or resident alien during 2007 and 2008?

The answer may have an impact on those years. I am not saying that he cannot claim the child as a dependent for those years. But there are special rules that apply when a dependent is not a US citizen or resident alien. In some cases, it can even make a difference what country the child is from...

BMK

[Koss]

Adopted Child

The following text is from Pub. 17:

Citizen or Resident Test

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. However, there is an exception for certain adopted children, as explained next.

Exception for adopted child. If you are a U.S. citizen or U.S. national who has legally adopted a child who is not a U.S. citizen, U.S. resident alien, or U.S. national, this test is met if the child lived with you as a member of your household all year. This exception also applies if the child was lawfully placed with you for legal adoption.

BMK

[BOB W]

Illegals do this all the time. They file returns using their W-7 number and when they get their SS# for all the family they amend all open years for the EIC.

[kpangelinan]

Thank You!!!

Yes, you can.

THANK YOU!

Was the child a US citizen or resident alien during 2007 and 2008?

The answer may have an impact on those years. I am not saying that he cannot claim the child as a dependent for those years. But there are special rules that apply when a dependent is not a US citizen or resident alien. In some cases, it can even make a difference what country the child is from...

BMK

The child was not a US Citizen, but a resident alien during 2007 and 2008...he has been since he's been brought over to the US and adopted by my client over 10 years ago.

The following text is from Pub. 17:



BMK

THANK YOU!

Illegals do this all the time. They file returns using their W-7 number and when they get their SS# for all the family they amend all open years for the EIC.

Excellent. Thanks everyone!