Discussion:Client with ITIN

From TaxAlmanac, A Free Online Resource for Tax Professionals
Note: You are using this website at your own risk, subject to our Disclaimer and Website Use and Contribution Terms.

From TaxAlmanac

Jump to: navigation, search

Discussion Forum Index --> Advanced Tax Questions --> Client with ITIN
Discussion Forum Index --> Tax Questions --> Client with ITIN

Mv nav (talk|edits) said:

30 January 2008
I have a client with a ITIN filing his taxes. Two of his children have ITIN and the other two have a SSN. The two children with ITIN are residents of Mexico and the other ones are US citizen. Do all the children get child tax credit?? Im not sure about this one..please help

Bigman (talk|edits) said:

30 January 2008
I think Child Tax Credit is only availible to US Citizens and Residents

Mscash (talk|edits) said:

31 January 2008
The child must be a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico?

Bigman (talk|edits) said:

31 January 2008
I agree with the US citiezen and resident alien but not with a resident of Mexico or Canada

I think they can be dependents if other requirements are met but I don't think the Child Tax Credit is availible to them

Mscash (talk|edits) said:

1 February 2008
See Step 2 on Page 15

http://www.irs.gov/pub/irs-pdf/i1040gi.pdf

Bigman (talk|edits) said:

1 February 2008
Thank you for the reference

But I think you should read step 3 on page 15

RayR (talk|edits) said:

1 February 2008
Chid tax credit not available the children don't have the same residence.

TaxNovice 1 (talk|edits) said:

2 February 2008
PUB 17:

A qualifying child for purposes of the child tax credit is a child who: 1. Is your son, daughter, stephchild, fosterchild, brother, sister, stepbrother, stepsister, or a descendant of any of the 2. Was under the age of 17 at the end of 2007. 3. Did not provide over half of his or her own support for 2007 4. Lived with you for more than half of 2007. 5.Was a US Citizen a US National, or a resident of the US. If the child was adopted see Adpoted Child.

A chil is considered to have lived with you for all of 2007 if the child was born or died in 2007 and your home was the childs home for the entire time he or she was alived. Temporay absences for special circumstances, such as school, vacation, medical care, military service, or detention in a juvenile facility, count as time lived at home.

Living in Mexico does not qualify for the Child Tax Credit.

To join in on this discussion, you must first log in.
Personal tools