Can I claim my mother (on visitor visa) as dependent for tax

[raven8156 0]

Hello,

My mother came twice in 2015 to visit me so her total number of day's in USA is 210 days. She is neither U.S. citizen nor permanent resident but on a visitor visa.

She do not have any U.S. income to report. I am a Green card holder and looks like by definition to be a resident aliens for tax purposes is any person who stays more than 183 day's in USA can be stated as Resident Alien "Substantial Presence Test" Is it True ?

I spoke to different CPA and some say we can file and some say we cannot file my mother as dependent.

Soon i will be applying for my citizenship and i wanted to make sure that i am not doing anything illegal by filling my mother as dependent this year and putting my immigration status at risk at a later stage.

So i really appreciate your advice's on whether i should file my mother as dependent or not ?

Please help me.

[newacct 688]

If you paid for more than half of your mother's expenses in the year, she is your dependent for tax purposes and you can claim her.

Also note that as she was a resident alien, she was required to have insurance or pay the penalty, unless you can find an exemption that applies (perhaps bona fide resident of foreign country). And if she is considered your dependent for tax purposes, regardless of whether you claim her, you are responsible for her penalty.

[Mike-eeh and Odie 193]

Hello,

My mother came twice in 2015 to visit me so her total number of day's in USA is 210 days. She is neither U.S. citizen nor permanent resident but on a visitor visa...

...So i really appreciate your advice's on whether i should file my mother as dependent or not ?

Please help me.

I think it may be a bad idea to file your mother as a dependent for the following reasons:

1. She was in the USA over 6 months, which already looks bad in terms of abusing a visa privilege.

2. While she made no US income, a beneficiary of a US tourist is supposed to be able to support themselves on their trip.

3. By filing for her, you will just give a CBO or CO a reason to believe she is living in the USA, rather than visiting.

Given those few reasons, I think it may lead to her visa getting revoked if a CBO catches on; but that is just my opinion.

[newacct 688]

Oh, I forgot to mention that to be a dependent she has to have less than $3900 of income that year (anywhere in the world), in addition to you providing half of her expenses.

[MariaR323 199]

Based on the information provided, you probably can file your mother as a dependent.

However, I'm in agreement with Mike-eeh and Odie in that this might have consequences later down the line for your mother and possible revocation of her tourist visa. I don't believe the COs have all the tax knowledge to be able to identify certain items like these. Hence, this might indeed look like your mother is living in the U.S.

[cyclone27 710]

Don't do it!!!

1. She needs a SSN or ITIN for starters

2. You will be audited if you try to claim her

[dmck 80]

And to add to cyclone, the difference in Tax Owed/Refund is essentially ~$800, is that worth it?????

[newacct 688]

Don't do it!!!

1. She needs a SSN or ITIN for starters

2. You will be audited if you try to claim her

1. And she can get one; anyone who wants to file taxes or be claimed on taxes can.

2. Anyone can be audited. Why does it matter if you are doing everything correctly?

[Nich-Nick 3,354]

What you look at if you provided more than half her support in 2015 that includes

Food,

Lodging,

Clothing,

Education,

Medical and dental care,

Recreation,

Transportation, and

Similar necessities.

So you have to add up the numbers. Was there ongoing rent, utilities, property or council taxes, medical expenses in her home country that you were also paying? I think it is more than having her present in you home more than half the year.

And did she have any kind of income like a pension you need to consider when figuring if she is under the income requirement? If she's going to be a resident alien for tax purposes in the. US, will you report her foreign income?

Try this IRS tool -who Can I Claim as as Dependent?- https://www.irs.gov/uac/Who-Can-I-Claim-as-a-Dependent%3F

[raven8156 0]

And to add to cyclone, the difference in Tax Owed/Refund is essentially ~$800, is that worth it?????

I think the difference is approx $2950 because i will be filling as head of the household standard deductions.

• Single : $6,300
• Head of household: $9,250

Also the 2015 Tax Brackets is lesser for head of the household when compared to single.

[raven8156 0]

What you look at if you provided more than half her support in 2015 that includes

Food,

Lodging,

Clothing,

Education,

Medical and dental care,

Recreation,

Transportation, and

Similar necessities.

So you have to add up the numbers. Was there ongoing rent, utilities, property or council taxes, medical expenses in her home country that you were also paying? I think it is more than having her present in you home more than half the year.

And did she have any kind of income like a pension you need to consider when figuring if she is under the income requirement? If she's going to be a resident alien for tax purposes in the. US, will you report her foreign income?

Try this IRS tool -who Can I Claim as as Dependent?- https://www.irs.gov/uac/Who-Can-I-Claim-as-a-Dependent%3F

She is a Housewife so no foreign income.

[raven8156 0]

I think it may be a bad idea to file your mother as a dependent for the following reasons:

1. She was in the USA over 6 months, which already looks bad in terms of abusing a visa privilege.

2. While she made no US income, a beneficiary of a US tourist is supposed to be able to support themselves on their trip.

3. By filing for her, you will just give a CBO or CO a reason to believe she is living in the USA, rather than visiting.

Given those few reasons, I think it may lead to her visa getting revoked if a CBO catches on; but that is just my opinion.

Can CBO or CO revoke her visit visa just because i filled her as a dependent ? If that's a possibility i really don't want her visit visa to get revoke because still i have some time for my Citizenship and eventually i will be applying sponsorship for my mother.

[Transborderwife 4,666]

Can CBO or CO revoke her visit visa just because i filled her as a dependent ? If that's a possibility i really don't want her visit visa to get revoke because still i have some time for my Citizenship and eventually i will be applying sponsorship for my mother.

Unlikely

[aaron2020 11,651]

Don't do it. She is suppose to be visiting the US on her tourist visa. She is not suppose to be here to live with you and for you to support her. Do the CPA who say you can claim her understand the immigration implications? Probably not.

[KazuriSana 324]

No, you CANNOT claim your mother on your taxes, and any CPA telling you that you can should stop practicing any form of accounting related to taxes.

Your mother DOES NOT MEET THE CITIZENSHIP/RESIDENCY TEST, and that alone absolutely disqualifies her from being claimed by anyone in the United States. Your taxes will be rejected and you will be compelled to file again to correct the 'error'.

The person being claimed MUST be a citizen or resident of the United States, Mexico, or Canada.

"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." (https://www.irs.gov/publications/p17/ch03.html)