Resident Alien Claiming Non-Resident Dependents-HELP!

[gfizer]

I have a client who is a resident alien with a valid SSN.  He sends money back to Mexico for the support of his two young nephews and he wants to claim them on his tax return this year.   He has the completed form W-7 and required documents for both children.  According to what I am able to understand we simply paper file the return this year with the Forms W-7 attached and the IRS will issue ITIN numbers.  Do I simply show the two children as dependents on the 1040 as nephews who lived with taxpayer 0 months and leave the box for US Citizen or Resident alien unchecked?  This is my first experience with this so I appreciate the help of all you who have done these returns.  Is there anything else I need to do/know?

 

Thanks.

[Pacun]

Everything that you said seems to be correct.

 

You need to paper file form 1040 with W-7 and passport for each dependent and send the whole enchilada to Houston.

 

He will not get HOH status, child tax credit, etc. AND he must support them more than 50%. You enter just the full name and relationship on 1040.

[gfizer]

That's what  I thought, Pacun.  I told him he needed to have receipts and documentation to prove greater than 50% support.  He is talking about bringing them to the US in 2015 to live with him.  I assume he would then qualify for all the benefits afforded to taxpayers with qualifying children at that point (i.e. child tax credit, EIC, HOH filing status).

 

Thanks for your quick response!