I have a client who I've filed returns for many years and since I've known him always filed single and no dependents except a couple years when a teenage daughter came to live with him and he claimed her. For quite a few years been filing single no dependents. This year he wants to claim 2 children in Guatamala ages 2 and 4 and he has provided social security cards for these children. I do know he was working on getting the social security cards for them around this time last year as he was asking for past tax returns from years back and told me this was why. Looking at rules to claim a child, if the child does not live in his home, he needs 8332 but is the children's mother in Guatamala even authorized to sign this. And is he even legally able to claim these children? He says he supports them which is possible. Just not sure how to handle this. If I'm not totally comfortable I'll tell him I can't do return, but if he is allowed to claim these children I would want to do so.
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Did the child live more than half of the year with the taxpayer in US? Temp absences don't count?
If this test does not pass try qualifying relative test.Taxes after all are the dues that we pay for the privileges of membership in an organized society. - FDR -
First thing I would do is verify that the SSC's are not false. Then I would read the rules on foreign dependents that don't live with him. Shouldn't they have ITIN's rather than SSCs?Believe nothing you have not personally researched and verified.Comment
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Are the children a Citizen or Resident of the US, Mexico, or Canada?
If not, he can't claim them.
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I just spoke to the father again. Children were born in Guatamala but are US citizens because he is a US citizen. He says he is working on paperwork to bring the children and their mother to the US but that's not possible right not. The children were born and have always lived in Guatamala, never been in United States. I've told him I need copies of birth certificates and proof they are US citizens. He supports the mother and the children. Under circumstances do I need the mother to fill out the 8332. Obviously she's not claiming them as she does not live in US and will not file a tax return, but is she even authorized to sign the form? Not sure what to do about that.Comment
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You already have your answer above. You do not need an 8332.Originally posted by Bonnie View Post
If they reside in Guatemala, they cannot be claimed by him. They have to reside in either the US, Canada or Mexico per TTB pg 3-13.
ChrisComment
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First, confirm that the mother is not his wife. Many people incorrectly think that if the spouse has never been to the US and/or the marriage is not registered in the US, that they are Single for US tax purposes. Ask if they are considered married in Guatemala (or anywhere else).
This link may could help you for determining Citizenship status: https://www.uscis.gov/us-citizenship...hrough-parents
If they are not married, the children would be Qualifying Relatives because they did not live with him for over half of the year. Form 8332 is not required for Qualifying Relatives.
You should also double check that is provides over half of their support.Comment
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Is there a rule that allows dad to claim the kids if they are US citizens living in Guatamala?Originally posted by TaxGuyBill View PostBelieve nothing you have not personally researched and verified.Comment
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Tax Book 3-13 says must be either a US Citizen or resident of United States, Mexico, or Canada. Does not say they have to live in one of these 3 countries if they are a US Citizen. It's either/or not both.Comment
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