GC Holder and Question on dependent Tax filing

[Participant]

We all know that a GC holder need to file ‘ Resident’ tax returns always
and every year.
I have questions on the following example scenarios:
1) Principle filing tax returns as resident and claiming the ‘child’ (who is also GC derivative and GC holder) was above 18 but a student with no income, shown as dependent.
Here the child is not filing tax return at all, for example.
For the child, does it break the general clause --- that every GC holder shall file tax return as ‘resident’ (individual capacity)—technically?.
2)
a)Same as 1 above but child after crossing of 21 years and with 5 K income.
How the question of tax filing for the child to be treated as per law in this case?
Individual tax filing to be made by the child and also child can be shown as dependent by Principle.?
b) same as above but child ---a student and with out income.
How this issue treated?


I have checked IRS site and some other documentation but could not find much relevant info’.
Any ideas?

 

[Participant]

UN--- can you post your opinion?

 

[Participant]

Joef--
1)As per link:http://uscis.gov/graphics/howdoi/permres.htm:
Now That You Are A Permanent Resident:....
Responsibilities
You are required to obey all of the laws of the United States, the States, and localities. ***You are required to file your income tax returns and report you income to the US Internal Revenue Service and State IRS***
(As per my understanding/contention from the above)--Here it is in the context of CIS and GC connection only.I guess the IRS limits of income which forms the criteria to file tax is not a subject for CIS.It's only for IRS.
Here CIS may only meant/bothered/concerned whether
a GC holder(In this cases above 21 child ) has filed resident income tax every year.
Take this example and if down the road,CIS can question the non-filing of tax returns of this year and if so what we can fall back.?On IRS income limit?
Can we say IRS limit is not crossed and hence the child has not filed the tax return?
Then CIS will not come back saying that as per GC holder responsibilities vouge with CIS guide lines, the GC holder child( crossing 21)
Should file an individual tax return---as it says @you are required to file your IT@ ?
The above I am not projecting just for argument but to know
the actual recourse.

You mentioned that 'The rule is that every Permanent Resident **who is required to file a tax return **has to file a resident return'.
Can you please guide me to the link or info' **who is required for the **
from CIS point of view,if any?or info' on CIS will also rely/consider the criteria of IRS provided at the link --:http://www.irs.gov/individuals/article/0,,id=96650,00.html:
Do You Need to File a Federal Income Tax Return?
what is the stance.

 

[Participant]

1)Publication 519(2004) is known but it doesn't deal with the issue if GC
holder can abstain (and there by gets immunity) from filing IT return in the case if one's income is not crossing that level to file an return((and there by gets amnesty from IRS or CIS for GC issue ).
It says about green card test or substantial presence test for the purpose of filing as resident in IRS parlance only.
2)8 CFR 316.5 :Only deals with issue of a GC person claiming as Non resident for filing returns or for non-fiiling of returns considering him/her since as non-resident .
My predicament from the begining and not cleared is at this.
As example,Since the child (crossing 21) and
whose income is less than $800 unearned or $4500 earned income need not file the tax returns.(as per IRS only).
Now as tax returns are not filed ,as prima facie and as per 8CFR,CIS can always rise that
--the candidate can be treated as-- 'intended to be non-resident by not filing tax return at all'.And this GC holder has this intent?
Of course later on the legal tussle can ensue but
is it not a problem in the offing?

 

[Participant]

Or do you really think 6-year-old children need to file tax returns... declaring their allowance

Your quip is too light.
To answer your Q,
If 6 years age is with in **limit of minimum age **for employment and if 'employed' (nature of work)and compensated for the work and if the 'earning' is 'taxable'(taxable things as per publication 529 and others) in IRS parlance,the anwser is may be mostly yes for CIS.
But generally speaking, FLSA sets 14 as the minimum age for most non-agricultural work.
Hence if the issue is rised by any govt. agency about filing tax won't with stand even at opening of the case since it is too young age,and not 'earned' any income that is taxable etc etc...
Coming back to the original issue(case scenario);
1)The child here mentioned here is crossing 21.(not 14 or 6).
{officially/legally we can not call as Child as per CIS as the 'child' crosses 21,
but conveneience sake let us do that).And dependent and student.may have little earning(less than $4500) or no 'earnings'.
2)CIS as per section mentions,returns to be filed as detailed in above replies.
by GC holder.(this becomes stressed as here the child is above 21 )
and CIS can any time say that this candidate has intention
as Non-res.and hence tax return is not filed,is the question.
Ofcourse,as mentioned by me above it ensues a legla battle and proving otherwise is another story.
My question was:
as per law is there any risk or not and any chance for CIS to rise the issue at all, if the tax return is not filed?
If it is felt it is not questionable, under what clause we can take the recourse?