US citizenship for children through grandparents

[HRQX 4,145]

1 hour ago, ponyo_rocks said:

Do they need to have a filed joint tax return in order to apply for the H1B spouse? 2020 will be their first tax year and they're getting ready to file I think. 

Did the US citizen file for previous tax years? If not, the US citizen should look inside the US passport:

 

2020 tax year not required at AOS filing since the tax filing deadline has not passed yet, but may be requested by the IO at the interview. https://www.uscis.gov/sites/default/files/document/forms/i-944instr-pc.pdf

Quote

If you are filing Form I-944 between January 1 and  April 15 of any year, and you and/or your household members have not yet filed the current year’s federal income tax return, submit IRS transcripts for the most recent tax year. At the time of interview on your application, an officer may request the tax return transcripts for the current tax year. Submit any tax transcripts for any income taxes that you or your household members filed with any foreign government if you or your household members were residing outside of the United States during any time within the most recent tax year and you were not required to file a federal individual income tax return with the United States government.

 

If you are a child (under the age of 21 and unmarried) and are listed as a dependent on your parents’ income tax return, or if you are listed as a dependent on anyone else’s income tax return, list the total income from that individual’s tax returns and submit that individual’s IRS tax transcripts for the most recent federal tax year in accordance with the instructions above.

 

I assume (correct me if I'm wrong) that the children don't have SSN because SSA usually doesn't issue SSN to individuals with H-4 status. Thus, they might have to file 2020 taxes using ITINs for the children. With ITINs, they won't be able to claim the child tax credit and the Recovery Rebate credit amounts for dependent children. They should ask their tax preparer that when the children get SSNs if they can amend the filed 2020 taxes using 1040-X in order to retroactively claim the aforementioned Recovery Rebate credits. Unfortunately, the child tax credits cannot be retroactively claimed: https://www.irs.gov/faqs/childcare-credit-other-credits/child-tax-credit

May I claim the child tax credit for a child who has an individual taxpayer identification number (ITIN) rather than a social security number (SSN)?

 

Answer:

No, you may not claim the child tax credit for a child with an ITIN. The child must have an SSN to be a qualifying child eligible for the child tax credit (CTC) or the additional child tax credit (ACTC).

• The Instructions for Form 1040 and Form 1040-SR explain who qualifies for the child tax credit, the requirements for taxpayer identification numbers (TINs), and how to calculate the credit.
• To be a qualifying child for the child tax credit, the child must be a U.S. citizen, U.S. national or U.S. resident alien, and must not have attained age 17 by the end of the tax year.
• Attach Schedule 8812 (Form 1040), Additional Child Tax Credit to Form 1040, U.S. Individual Income Tax Return, Form 1040-SR, U.S. Tax Return for Seniors or to Form 1040-NR, U.S. Nonresident Alien Income Tax Return.

Note: If you don’t have a TIN by the due date of your return (including extensions), you may not claim the CTC/ACTC on either your original or an amended return. However, if you apply for an ITIN on or before the due date of your return (including extensions) and the IRS issues you an ITIN as a result of the application, the IRS will consider your ITIN as issued on or before the due date of your return. Also, you may not claim the credit on either your original or an amended return for a child who doesn't have an SSN by the due date of your return (including extensions), even if that child later gets an SSN.

Edited January 13, 2021 by HRQX

[ponyo_rocks 7]

Thanks @HRQX this is useful info. Yes, the kids dont have SSN due to their H4 status and I think the plan is to apply for an ITIN.

 

Not sure if USC has filed taxes before, I will find out.

[ProbeGT 43]

On 1/12/2021 at 2:25 PM, ponyo_rocks said:

Asking for a relative if their grandkids are eligible for US citizenship.

 

Background:

The grandmother and mother are both US citizens. Grandmother naturalized and mother was born in the US (in the 80's). Mother moved back to India when she was under 14 years of age and lived there until recently. She married an Indian citizen and had two kids born in India. Couldn't apply for CBRA since she did not live in the US as an adult.

Isn't there a part of the INA that allows the physical presence of a grandparent to used if the parent did not live in the US as an adult?

 

https://www.wsj.com/articles/SB119249790610260189

Edited January 25, 2021 by ProbeGT
ref

[HRQX 4,145]

23 minutes ago, ProbeGT said:

Isn't there a part of the INA that allows the physical presence of a grandparent to used if the parent did not live in the US as an adult?

 

https://www.wsj.com/articles/SB119249790610260189

Read the whole conversation on Page 1 of this VJ thread. The children don't currently meet INA 322(a)(4) requirement. "The child is residing outside of the United States in the legal and physical custody of the applicant (or, if the citizen parent is deceased, an individual who does not object to the application)."

[ProbeGT 43]

8 hours ago, HRQX said:

Read the whole conversation on Page 1 of this VJ thread. The children don't currently meet INA 322(a)(4) requirement. "The child is residing outside of the United States in the legal and physical custody of the applicant (or, if the citizen parent is deceased, an individual who does not object to the application)."

I thought it was similar to this situation, where they were residing outside of the US as well

https://www.shusterman.com/citizenshipthroughparents2/