Religious worker with R1 visa and R2 dependents

[Boma Osime]

A client has a Religious worker (R1 visa) with dependents that have the R2 visa and they do not have a social security number. Can the taxpayer claim the dependents the filing and will this mean we would file for an ITIN in the initial return?

[Dude]

Assuming this is the first year in this visa status (since it sounds like the first year they are filing taxes) they may not have met the substantial presence test and may be able to file as a non resident. The decision has to be based on their personal situation; is the standard deduction (which a non resident cannot take) worth more than excluded interest income, etc. If filing as a non resident then you have to examine any tax treaty their home country may have with the U.S. The R visa is a dual intent visa meaning you can apply for a green card while on the visa. I would mention that the green card application demands any tax returns filed be accurate, meaning they include world wide income (when filed as a resident). These types of returns can be a lot of work especially if combined with a NY state return.

chrome-extension://efaidnbmnnnibpcajpcglclefindmkaj/https://www.irs.gov/pub/irs-pdf/p519.pdf

[Boma Osime]

They were here beginning of the year from last year so they satisfy the physical presence test. However the spouse though qualifies for an R1 does not have it and is in their home country. Will we still add him to the return and file married filing separately or just file head of household for the taxpayer since the spouse does not have an ITIN or SSN.

[TaxGuyBill]

I don't see anything in your post that would disqualify the dependency or the ITIN. Assuming they meet all of the requirements, yes, that sounds right.

[terryats]

Boma, here is an article from IRS that will help you. https://www.irs.gov/newsroom/interna...eo-text-script

[Boma Osime]

Thank you all.

[Dude]

Either way MFS or HOH the R4 dependent will have to declare income from outside the US since they can't legally work inside the U.S.