ITIN for Dependents

[TheGoodnShawn]

Hello,

I have a tax client who is an American citizen, but his wife and child are resident aliens. Is he able to claim the child? I was thinking that the first step would be to apply for an ITIN, but I wasn't sure that this would work to claim a dependent.

Also, attending the tax seminar in NYC...I was left with the thought that the ITIN could only be used for tax purposes...not to give to a child to claim.

Does anyone have any insight on this topic?

Thanks in Advance

Shawn

[Unregistered]

Individual Taxpayers are issued three different types of identification numbers Social Security Numbers (SSNs), Individual Taxpayer Identification Numbers (ITINs), or Adoption Taxpayer Identification Numbers (ATINs). An ITIN is a nine-digit number assigned by the Internal Revenue Service to taxpayers who are not eligible to obtain an SSN. It is used for tax purposes only. An ATIN is a temporary nine-digit number issued by the Internal Revenue Service for an adopted child. It is provided to individuals who are in the process of legally adopting a U.S. citizen or resident child and who are not eligible to obtain an SSN for that child in time to file their tax return.

Note: Taxpayers and Dependents with ITINs and ATINs are not eligible to claim an Earned Income Tax Credit.

[TheGoodnShawn]

What if the child isn't adopted...

This is his child...but the child was born in Brazil. The child has been here in the states for the 2005 tax year...so in this case would an ITIN work. I know he won't receive EITC, but would this work for the child tax credit?

[Unregistered]

Had the citizen parent resided or visited the US while a citizen prior to the child's birth? If so, the kid is probably a citizen.

[jainen]

If one of the parents was a citizen at the time the child was born, the child is a citizen (at least until age 18). The tax code does not require a Social Security number to take a dependent exemption.

[TheGoodnShawn]

Thanks Jainen...

so would I apply for an ITIN for the dependent? I know I wont be able to e-file with out that area completed...or will I have to manually file?

[jainen]

seasonal brain

Of course you need an ITIN, but I can't remember if you apply for it along with the return, or if you can efile with it. (Since I work in the re-annexed territory of Mexico -- or maybe it's the 51st state, hard to tell exactly -- you'd think I would be up on these details, but a seasonal job leads to a seasonal brain.)

[Bird Legs]

Itin

The tax return is prepared without the TIN. The return is then attached to the application for the ITIN and both are mailed to wherever the ITIN is supposed to be mailed to.
The IRS, upon receipt, will then process the application and assign the ITIN, also this
ITIN will be put on the tax return and the return will then be forwarded to the processing
center.

[TheGoodnShawn]

Thanks Bird Legs

This will be my first return w/ ITIN issue. I didn't have a desire to deal with the ITIN until I went to the last tax forum...I appreciate everyone's help.


Shawn

[Unregistered]

If one of the parents was a citizen at the time the child was born, the child is a citizen (at least until age 18)

Not always:

Sec. 301. [8 U.S.C. 1401] The following shall be nationals and citizens of the United States at birth:


(a) a person born in the United States, and subject to the jurisdiction thereof;


(b) a person born in the United States to a member of an Indian, Eskimo, Aleutian, or other aboriginal tribe: Provided, That the granting of citizenship under this subsection shall not in any manner impair or otherwise affect the right of such person to tribal or other property;


(c) a person born outside of the United States and its outlying possessions of parents both of whom are citizens of the United States and one of whom has had a residence in the United States or one of its outlying possessions, prior to the birth of such person;


(d) a person born outside of the United States and its outlying possessions of parents one of whom is a citizen of the United States who has been physically present in the United States or one of its outlying possessions for a continuous period of one year prior to the birth of such person, and the other of whom is a national, but not a citizen of the United States;

USCIS