ITIN for parents on B2 visa for showing as dependents

S

Sam_vat

New Member
Hi,

My parents were in US for 179 days last year on B2 visa. According to my CPA, we can still claim them as dependents if we file for their ITIN.

I want to confirm
1. Has anyone filed for ITIN on B2 visa for parents, specially less than 180 days
2. Do i need to show their worldwide income for it? Any consequences if they file taxes in India?
3. Any impact on future entry in US on B2 visa if they file for ITIN?

I have already reached out to CPA and was told its not a problem, hence reaching out here.

Thanks
 
They need to be resident aliens in order for you to claim them as dependents. They pass the Substantial Presence Test if (the number of days they were in the US that year + 1/3 the number of days they were in the US the previous year + 1/6 the number of days they were in the US the year before that) >= 183 days, so it's possible to pass it last year with only 179 days, if they were present in the previous two years.

If they are resident aliens, then they are taxed by the US on their worldwide income. They may be able to use the Foreign Earned Income Exclusion and/or the Foreign Tax Credit to reduce the US tax on their foreign income, but they would still have to report it and file the appropriate forms to claim the exclusion and/or credit. This is true regardless of whether you claim them as dependents or not. For people who pass the Substantial Presence Test but were in the US for less than 183 days in the year, it is possible to claim to be a nonresident alien by claiming Closer Connection to a Foreign Country, but obviously in that case you would not be able to claim them as dependent.
 
  1. Yes, it is possible to apply for an ITIN (Individual Taxpayer Identification Number) for parents who were on a B2 visa in the US for less than 180 days. Many individuals have successfully filed for an ITIN for their parents in similar situations.
  2. Generally, to apply for an ITIN, you don't need to show worldwide income. However, it's essential to consult with your CPA or a tax professional regarding the specific requirements and implications for your situation. Filing taxes in India shouldn't have direct consequences on their ITIN application, but again, it's best to seek guidance from a tax professional.
  3. Applying for an ITIN for tax purposes should not have a direct impact on their future entry into the US on a B2 visa. However, it's always a good idea to ensure compliance with all relevant immigration and tax laws. If they have concerns, they may want to consult with an immigration attorney for personalized advice.
 
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