Claiming spouse's dependent child on your taxes

[Preston]

I started the petition for my wife's CR-1 visa in January of '06 not including her 12 year old daughter because her ex-husband refused to relinquish custody at the time. It wasn't until July '07 that he changed his mind and I was able to start the process for her daughter's visa so she wasn't named as a dependent on my last year's tax return. I was able to apply for and get a Tax ID# for the wife last year before the filing deadline and I was wondering if I could do the same for the daughter THIS year. (For those curious about it, the wife's interview is scheduled for February 25th of '08 so our CR-1 visa petition took almost 15 months)

Have any of you experienced a similar situation or know of the protocol? Your help will be sincerely appreciated.

Thank you,

Preston

[Preston]

I started the petition for my wife's CR-1 visa in January of '06 not including her 12 year old daughter because her ex-husband refused to relinquish custody at the time. It wasn't until July '07 that he changed his mind and I was able to start the process for her daughter's visa so she wasn't named as a dependent on my last year's tax return. I was able to apply for and get a Tax ID# for the wife last year before the filing deadline and I was wondering if I could do the same for the daughter THIS year. (For those curious about it, the wife's interview is scheduled for February 25th of '08 so our CR-1 visa petition took almost 15 months)

Have any of you experienced a similar situation or know of the protocol? Your help will be sincerely appreciated.

Thank you,

Preston

I'm sorry,,,, I made a mistake about my initial petition date; I first filed for the CR-1 visa in January '07, not '06! lol

[jim_julian]

Your dependent step-daughter must be in the US for you to claim her. I think there might also be a minimum number of days as I recall. Check the IRS website ... I didn't have too much trouble finding the info when I checked last year.

[Preston]

Your dependent step-daughter must be in the US for you to claim her. I think there might also be a minimum number of days as I recall. Check the IRS website ... I didn't have too much trouble finding the info when I checked last year.

Thanks for the quick reply Jim. I was kind of expecting the outcome but you never know, do you? lol I would never have guessed I could claim the wife last year if someone hadn't suggested it to me and I didn't even think about her daughter until I started this years returns and thought it might be a good idea to look in to it.

I appreciate your input Jim and I wish you all the best.

Sincerely,

Preston

[MikeXiao]

I claimed my wife and daughter while they were both in China. Then I claimed her son the year before he got here also. Just file with the W-7.

[Randy W]

I claimed my wife and daughter while they were both in China. Then I claimed her son the year before he got here also. Just file with the W-7.

 

from the 1040 Instructions:

Is Your Qualifying Child Your Dependant?

 

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 17.

 

Yes. Continue . . . . . . No. STOP. You cannot claim this child as a dependent. Go to Form 1040, line 7.

 

A qualifying relative is a person who is your...

 

Son, daughter, stepchild, foster child, or a descendant of any of them (for example, your grandchild)

 

2) Was your qualifying relative a U.S. citizen, U.S. national,

U.S. resident alien, or a resident of Canada or Mexico? If

your qualifying relative was adopted, see Exception to the

citizen test on page 17.

Yes. Continue .... No - STOP You cannot claim this person as a dependent. Go to Form 1040, line 7.

 

See Pub. 519 for details

Edited January 15, 2008 by Randy W (see edit history)

[jim_julian]

Pub 501 Table 5, seems to address this.

 

Basically the child/stepchild must be a US Permanent Resident or Citizen and have lived with you for more than half of the year. There are a lot more details but that's the basics.

 

Looks like you'll need to file an amended return Mike.

 

Tests To Be a Qualifying Child

 

1. The child must be your son, daughter, stepchild, eligible foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.

 

2. The child must be (a) under age 19 at the end of the year, (b) under age 24 at the end of the year and a full-time student, or © any age if permanently and totally disabled.

 

3. The child must have lived with you for more than half of the year.

 

4. The child must not have provided more than half of his or her own support for the year.

 

5. If the child meets the rules to be a qualifying child of more than one person, you must be the person entitled to claim the child as a qualifying child.