IRS - Filing Jointly with dependent

[LeeFisher3]

Last week I finally discovered that my SO has full custody of her son, just about blew me away, with the knowledge that most fathers insist on custody.

 

Our son will remain in China for a few more years to finish primary school, or so that is my SO's choice for the moment and subject to change. (Yes, I am getting his K-2 paperwork ready to go on a moments notice.)

 

Can anyone point me in the correct direction for claiming him as a dependent? Yes, my SO and I are providing full financial support for him. He is living with my SO's parents and I have made arrangements with Mom for us to provide for his needs until he joins us.

[Randy W]

I was going to say check the Social Security requirements for a SS number, but a Taxpayer Identification Number from the IRS is sufficient.

 

The test for US residents is that you must provide more than 50% of your son's support (which you meet), but I'm not sure how this applies to a resident of a foreign country.

 

You simply claim him on your return, but remember that you may have to provide documentation if audited. The foregin-resident child might be a flag that catches the attention of the IRS.

 

Congratulations on the new addition!

Edited October 3, 2005 by Randy W (see edit history)

[skibum]

Just claim him. After all the dealings you have had with our govt, you think they are so efficent to catch this if it is a problem? Heck, I used to claim Harry my duck until we ate him.

[nygatl15]

Heck, I used to claim Harry my duck until we ate him.

158287[/snapback]

Priceless

[ckhang]

You or your wife can not claim your step-son. He has to live here in the USA for some amount of time. I don't remember how many months. You can find the in the IRS site.