B1/B2 visa and ITIN

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brokenarrow

Registered Users (C)
My parent had B1/B2 visa valid for 10 years, which expired recently. I want to apply for another B1/B2 visa. The DS-160 form is asking for SSN/ITIN number. They have ITIN which I used for tax purpose to claim them as dependent. Will this be an issue? Any experiences?

Thanks in advance.

PS: They have visited 5 times and never overstayed or extended.
 
They are required to reply truthfully and supply their ITIN numbers. Lying can result is a permanent ban.

If you have committed tax fraud, you indeed have reason to be concerned. You should have your tax filings reviewed by a CPA or IRS enrolled agent since you have concerns about the legality of your filings.

Aside from the IRS regulations there is a basic argument that seems to preclude claiming visiting parents on taxes. If they are your dependents for tax purposes, they obviously do not have sufficient ties to their home country and have a high probability of visa overstay and thus do not meet the requirements for a B2 visa. If they have sufficient resources at home to qualify for a visa, did you properly count those resources in your support claims? Did they properly pay US taxes if they have declared the US to be their tax home? People cannot logically be dependents for US taxes and independent for US immigration.
 
Thanks for the honest reply. They have been here 5 times and stayed 6 months on each visit. They never overstayed or extended. Having said that, I am contemplating applying for GC for them, either through consular processing or after they come here. They are both 75+, and have never worked here or have any US income, so their filing US tax does not arise. There is something called "Resident for tax purposes", which we used to claim them as dependents. After all we did provide support for them. In fact we filed an amendment for 1040, after their second visit and I explained the situation in that amendment. The IRS accepted that and sent a refund of tax that was due along with ITIN numbers assigned. So I am not sure that I have committed any fraud. On each stay when I claimed them as dependent I have mentioned that they stayed here for 6 months.

So, why am I asking the question here, if I am so sure??

Actually, in spite of all this I am not quite sure. Just wanted to get people experience if any? Better safe then sorry. I am also debating which way to go - another B1/B2 or consular GC as dependents.
 
I cannot imagine how someone who is a guest in the US can declare the US their tax home; there are tax consequences - like filing and paying - to the US by doing so. I find it quite amazing that this was granted a pass by the IRS. I believe you really need to consult a qualified tax consultant (not H&R Block or the people answer the phones at the IRS) since your experience is different from other reports - and common sense logic.

Before you bring them to the US to live, you really need to figure out how you are going to get them health insurance and support them long term. My new premium for a 33 year old is over $500/month. High risk plans in my state for people the age of your parents with a 40% copay exceed $1000 per person per month; imagine coming up with $400 for every $1000 of charges as well as $2-3000/month for the insurance. Since they are your dependents, they will be unlikely to qualify as indigent since household income and resources apply. (You cannot get the tax benefits and then claim you do not support them.) If they have money in their home country and pension plans, this counts against them as well. I know for a fact that nursing home care in a low cost of living area 5 years ago was $5000/month for a low level of care and $12,000 per month for high skilled end of life. Caring properly for elderly parents can easily bankrupt you when you are looking at expenses of $50K...$70K...$100K per year per person. I've paid those type of bills and my parent had extremely good insurance; with her policies, we paid $0 for her radiation treatments.

A concern should also be is whether they would be happy in the US. This is certainly as issue if they are not fluent in English and have many family, friends and activities at home. It is hard moving an elderly person 500 miles much less half way around the world to an alien culture. It could certainly adversely affect their health. Certainly do not do so for a tax benefit.

Also, they should not enter with the intention of AOS to LPR. That is not permitted by the regulations governing the entrance of tourists. You have now stated on a public forum that you might do so. You should use consular processing. That will give them time to clear up their affairs. If they do so before entering on B2, it obviously demonstrates fraudulent entry.

Your best option is to have a candid discussion with an immigration attorney.
 
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Concerned4us,

Thanks for the detailed reply. Medical insurance is a issue, I know that. We are still weighing our options and not just from tax purpose. By no means am I planning to bring them here for tax benefit. That would be the stupidest move for anyone. We just want to be together as a family and if it not to be in USA, R2I is definitely on the cards. it is not like we do not want to move back to India at any cost.

BTW, entering on B2 and then applying for greencard in this case is not fraud. USCIS website itself says that if they are in US legally, then I can apply for AOS, in fact in combined 1-130/1-485.

Let me see how it goes.
 
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brokenarrow said:
Concerned4us,

Thanks for the detailed reply. Medical insurance is a issue, I know that. We are still weighing our options and not just from tax purpose. By no means am I planning to bring them here for tax benefit. That would be the stupidest move for anyone. We just want to be together as a family and if it not to be in USA, R2I is definitely on the cards. it is not like we do not want to move back to India at any cost.

BTW, entering on B2 and then applying for greencard in this case is not fraud. USCIS website itself says that if they are in US legally, then I can apply for AOS, in fact in combined 1-130/1-485.

Let me see how it goes.
Click to expand...

Entering the United States on a B2 visa knowing that you intend to file an AOS is indeed fraud. The applicants for admission are intended immigrants, as it is know they intend to adjust status, are not bonifide tourists and do not meet the requirements of a B2 admission.

FB
 
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