K-2 visa holder

[WendyT in IA]

I just need clarification on what I am reading in Pub 519 and TaxAct is telling me.

TaxACT is stating that all 3 items must be answered YES:  legally adopted child or lawfully placed with taxpayer for legal adoption, taxpayer is citizen of US, the child has the same main home as the taxpayer and member of the household.  Well I have to say no to adoption, because he is not adopting her. However he has supported her for over 5 years while she was in the Philippians.

US Taxpayer filed for his fiance to enter the US with a K-1 visa along with her daughter on a K-2 (9 years old).  Spouse and the child entered the US from the Philippians on 12/14/2016 and then married 1 week later.  The spouse has received her SS card, however the daughter cant receive hers until she is approved with USCIS for her resident card.  Since K-2 holder was in US less than 31 days, she cant be claimed as a dependent child or qualifying relative. 

thanks for your assistance
Wendy
 

[mircpa]

You can jointly file 1040 for 2016. I think you should wait until kid receives SS number. I believe kid can can claimed as dependent even though you show number of months present in US in dependent statement.

[WendyT in IA]

The SS card could take 6-9 months to received.  Taxpayer really wants to file now and not wait for that.  But that might be an option for him. I have the W-7 completed and was going to submit the form with tax return. However my program is indicating since the dependent didnt live in the US more than 31 days that she cant be a claimed.    

[Pacun]

This is what I would do.

1.- Apply for an ITIN for the daughter.
2.- You must send a letter to the IRS with form 1040 stating that they got married one week after 12-16-2016 (maybe the marriage certificate has the date of marriage) and that his wife want to be treated as a resident for tax purpose and they are filing jointly reporting world wide income.
3.- Since the mother is a resident claiming her child, the child doesn't have to live with the new father... NO EIC OR CTC or any other credits just the personal exemption.
4.- For ACA use option C for the whole year.

IT IS always good to know how much people made because if they made only $20K, why will you include the child?

 

[WendyT in IA]

US Citizen made $45,000 and Mom did not work at all, he was sending her money all year each month.  So should I say Yes to this question?   TaxACT is stating that all 3 items must be answered YES:  legally adopted child or lawfully placed with taxpayer for legal adoption, taxpayer is citizen of US, the child has the same main home as the taxpayer and member of the household.

[WendyT in IA]

Thanks! I got it.  And yes I also type up the letter for mom. 

[Pacun]

I think you are confusing the terms. NO ADOPTION is involved in your case. You are filing a joint return and that child is the daughter or son of one of the filers.

This is a letter I sent a while ago. You MUST send that letter:

Pacun Johnson AND Wendy ROMERO
1600 Penn Ave NW
Washington, DC 20000 

INTERNAL REVENUE SERVICE

Dear Sir or Madam:

My wife came to the United States on December 14, 2016 and we got married on December 22, 2016.  We have decided to file our taxes as residents and have included our world wide income.  My wife didn’t work in her country but she is filing schedule C for the income she made while in the United States. I was here all year in the U.S.

Sincerely,

 

__________________                                                      _______________________
Pacun Johnson                                                                  Wendy ROMERO
SS#222-33-4455                                                                (Applying for ITIN)

 

 

 

[WendyT in IA]

 I got the letter typed up and ready to go.  Thanks again for ALL your assistance.