income tax return

[GREEN/TRAN 0]

what do we need to do when we file our income tax return and want to claim my wifes kids ? they came last july and we havent filed aos yet so they dont have ssc

[Nich-Nick 3,353]

You could get ITINs for them. http://www.irs.gov/individuals/article/0,,id=96287,00.html

[Dakine 26]

You could get ITINs for them. http://www.irs.gov/individuals/article/0,,id=96287,00.html

When I applied for ITIN for my wife and daughter they OKed my wifes but denied my daughters. Never did find out why.

[Eric-Pris 1,602]

You could get ITINs for them. http://www.irs.gov/individuals/article/0,,id=96287,00.html

I'm looking into claiming my stepdaughters also, but there's a problem. First, I believe the kids may get denied for an ITIN because one of the pre-requisites for an ITIN is that they are not eligible for a SSN. But the kids are eligible, they just need to wait for an EAD (after filing AOS). Another of the pre-requisites for ITIN is that they must file tax returns, and kids don't have to.

The second problem is that according to the tax laws, you can't claim the kids unless they have permanent residency. It's better to wait and claim them next year after they receive permanent residency.

From the 1040 instructions:

Step 2 Is Your Qualifying Child Your Dependent??

1. Was the child a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico? If the child was

adopted, see Exception to citizen test on page 19.

[Yes]. Continue

[No]. You cannot claim this child as a dependent. Go to Form 1040, line 7.

Edited January 1, 2009 by Eric-Pris

[Mint518 0]

what do we need to do when we file our income tax return and want to claim my wifes kids ? they came last july and we havent filed aos yet so they dont have ssc

Whether you can claim exemptions for your wife's kids (i.e., your stepchildren) depends on several factors such as age of the kids and when they arrived in US.

First, they must be "qualified child" who are:

a. Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them; AND

b. Under age 19 at the end of 2008, or Under age 24 at the end of 2008 and a student (see page 19) or Any age and permanently and totally disabled (see page 19); AND

c. Did not provide over half of his or her own support for 2008; AND

d. Lived with you for more than half of 2008.

In your case, depending on the date of arrival, your stepchildren may not satisfy d.

Second, as Eric-Pris noted your stepchildren should be a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico. For US tax purposes, US residency is established if (i) the person has green card, or (ii) satisfis "substantial presence test" (i.e., be in the States more than (a) 31 days in 2008 AND (b) 183 days during 2006-2008, counting all the days in physical presence in 2008 but only 1/3 the number of days in 2007 and 1/6 the number of days in 2006). Assuming your stepchildren did not travel to the US in 2006, 2007 or first half of 2008, your stepchild might not satisfy this substantial presence test.

You can find the above information in the instruction in 1040 (page 17) and 1040NR (page 2).

Assuming your stepchildren are qualified children and US resident aliens, you can request ITIN at the time filing your tax return.

IRS's website, http://www.irs.gov/individuals/article/0,,...00.html#revised will guide you how and where to file your tax return with ITIN request (please note your return should not be mailed to the address listed in the Form 1040, 1040A or 1040EZ instructions according to the explanation in this IRS webpage).

Edited January 1, 2009 by Mint518