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Claiming visiting parents as dependents.
- Thread starter Koolbreez
- Start date
Koolbreez said:Hello All,
Is there a way for a US Citizen to claim as dependents, parents who do not live in the US, do not have Social Security numbers, but do visit for 3-4 months a year?
Thanks
Koolbreez
For what purpose? Immigration? Tax?
I have given the relevant info below (from a previous post):
(1) To claim a person as a dependent that person has to pass the Dependency Test (explained in Publication 501 in the IRS web site)
Direct Link to the Publication:
http://www.irs.gov/publications/p501/ar02.html#d0e999
Basically it says that the person has to pass five tests to be considered a dependent (and hence take an exemption in YOUR return). These tests are:
1. Member of Household or Relationship Test; 2. Citizen or Resident Test; 3. Joint Return Test; 4. Gross Income Test; 5. Support Test
These “tests” are self explanatory if you read them in the publication. I am assuming for those of us who have parents/in-laws visiting us, the person in question will meet “tests” 1, 3, 4 and 5. Please check for your individual case. The MOST crucial question is whether they will “pass” the 2nd test (viz., Citizen or Resident Test).
(2) If the person is visiting you on a Visitor Visa (B2) then they will need to check if they qualify as a “resident alien”. This happens IF and WHEN the person in question has stayed in the US for a specific period of time in specific years. To explain further:
The person has to determine if he/she is a Resident Alien or a Non-Resident Alien using the chart in Publication 519 in the IRS web site:
http://www.irs.gov/publications/p519/15023t02.html
The most important question in the chart is “Were you physically present in the United States on at least 183 days during 2004”:
(2) (a) If the answer is “Yes” then he/she is a “Resident Alien for US Tax Purposes” – meaning YOU can claim that person as a dependent and take an exemption while filing your tax returns.
This will obviously happen only if that individual has sought and received approval to extend their stay beyond 6 months – meaning that person is LEGALLY in the US for 183 days or beyond.
(2) (b) If the answer is “No” then the next question is “Can you show that for 2004 you have a tax home in a foreign country and have a closer connection to that country than to the United States”.
In MOST (almost all) cases the answer will be “Yes” and hence that person is a “Nonresident alien for US Tax purposes” – meaning YOU CANNOT claim that person as a dependent.
(3) The question then remains is obtaining the Taxpayer Identification Number (TIN) for that person (either the SSN or TIN of the dependent is required when you file the tax return).
For that, the person in question (parents/in-laws) will need to apply on Form W-7 with required documentation (passport etc). It could take 6 weeks or so to get the TIN. Link for Form W-7
http://www.irs.gov/pub/irs-pdf/fw7.pdf
(1) To claim a person as a dependent that person has to pass the Dependency Test (explained in Publication 501 in the IRS web site)
Direct Link to the Publication:
http://www.irs.gov/publications/p501/ar02.html#d0e999
Basically it says that the person has to pass five tests to be considered a dependent (and hence take an exemption in YOUR return). These tests are:
1. Member of Household or Relationship Test; 2. Citizen or Resident Test; 3. Joint Return Test; 4. Gross Income Test; 5. Support Test
These “tests” are self explanatory if you read them in the publication. I am assuming for those of us who have parents/in-laws visiting us, the person in question will meet “tests” 1, 3, 4 and 5. Please check for your individual case. The MOST crucial question is whether they will “pass” the 2nd test (viz., Citizen or Resident Test).
(2) If the person is visiting you on a Visitor Visa (B2) then they will need to check if they qualify as a “resident alien”. This happens IF and WHEN the person in question has stayed in the US for a specific period of time in specific years. To explain further:
The person has to determine if he/she is a Resident Alien or a Non-Resident Alien using the chart in Publication 519 in the IRS web site:
http://www.irs.gov/publications/p519/15023t02.html
The most important question in the chart is “Were you physically present in the United States on at least 183 days during 2004”:
(2) (a) If the answer is “Yes” then he/she is a “Resident Alien for US Tax Purposes” – meaning YOU can claim that person as a dependent and take an exemption while filing your tax returns.
This will obviously happen only if that individual has sought and received approval to extend their stay beyond 6 months – meaning that person is LEGALLY in the US for 183 days or beyond.
(2) (b) If the answer is “No” then the next question is “Can you show that for 2004 you have a tax home in a foreign country and have a closer connection to that country than to the United States”.
In MOST (almost all) cases the answer will be “Yes” and hence that person is a “Nonresident alien for US Tax purposes” – meaning YOU CANNOT claim that person as a dependent.
(3) The question then remains is obtaining the Taxpayer Identification Number (TIN) for that person (either the SSN or TIN of the dependent is required when you file the tax return).
For that, the person in question (parents/in-laws) will need to apply on Form W-7 with required documentation (passport etc). It could take 6 weeks or so to get the TIN. Link for Form W-7
http://www.irs.gov/pub/irs-pdf/fw7.pdf
dependents for Tax purpose
.
good explanation.HolyRiver said:I have given the relevant info below (from a previous post):
(1) To claim a person as a dependent that person has to pass the Dependency Test (explained in Publication 501 in the IRS web site)
Direct Link to the Publication:
http://www.irs.gov/publications/p501/ar02.html#d0e999
Basically it says that the person has to pass five tests to be considered a dependent (and hence take an exemption in YOUR return). These tests are:
1. Member of Household or Relationship Test; 2. Citizen or Resident Test; 3. Joint Return Test; 4. Gross Income Test; 5. Support Test
These “tests” are self explanatory if you read them in the publication. I am assuming for those of us who have parents/in-laws visiting us, the person in question will meet “tests” 1, 3, 4 and 5. Please check for your individual case. The MOST crucial question is whether they will “pass” the 2nd test (viz., Citizen or Resident Test).
(2) If the person is visiting you on a Visitor Visa (B2) then they will need to check if they qualify as a “resident alien”. This happens IF and WHEN the person in question has stayed in the US for a specific period of time in specific years. To explain further:
The person has to determine if he/she is a Resident Alien or a Non-Resident Alien using the chart in Publication 519 in the IRS web site:
http://www.irs.gov/publications/p519/15023t02.html
The most important question in the chart is “Were you physically present in the United States on at least 183 days during 2004”:
(2) (a) If the answer is “Yes” then he/she is a “Resident Alien for US Tax Purposes” – meaning YOU can claim that person as a dependent and take an exemption while filing your tax returns.
This will obviously happen only if that individual has sought and received approval to extend their stay beyond 6 months – meaning that person is LEGALLY in the US for 183 days or beyond.
(2) (b) If the answer is “No” then the next question is “Can you show that for 2004 you have a tax home in a foreign country and have a closer connection to that country than to the United States”.
In MOST (almost all) cases the answer will be “Yes” and hence that person is a “Nonresident alien for US Tax purposes” – meaning YOU CANNOT claim that person as a dependent.
(3) The question then remains is obtaining the Taxpayer Identification Number (TIN) for that person (either the SSN or TIN of the dependent is required when you file the tax return).
For that, the person in question (parents/in-laws) will need to apply on Form W-7 with required documentation (passport etc). It could take 6 weeks or so to get the TIN. Link for Form W-7
http://www.irs.gov/pub/irs-pdf/fw7.pdf
.