brunisher

Hello

I need to request an ITIN for my children, in order to add them as dependents on my tax return.

I read many articles about the process to get an ITIN (W-7 form), but am still confused...

My understanding was that the W-7 form needed to be sent at the same time as the tax return, before April 15.

- Was that also your experience when requesting ITINs for your kids?

- If that's the case, what happens if you want to do the in-person documentation verification process in one of the IRS centers : Do they just check the documentation and give you back a "stamped" form that you sent with your return? Or do they expect you to come with the return when you come to verify the W-7 form?

Thanks in advance, I am trying to time this right to be in time for April!

AddyLaddy

We just submitted the forms with our tax return, I think we supplied notarized copies of the identity documents to go with it.

Mr Weeze

Notarized isn't good enough anymore (since about June of last year). You can either send originals or get the issuing authority to certify the document. As KPMG messed up my submission, I had to go to the consulate in Houston in order to get mini-Weeze's passport certified as authentic. That's because I didn't want the passport to be gone for 8+ weeks.

Cook_County

You can still use a certifying acceptance agent. Don't forget that ITINs now expire after 5 years.

brunisher

Hi everyone

My questions were more about the application process itself. Has anyone tried to go to one of the IRS centers to have their documents checked in person while submitting their W7 forms?

This is a new process to avoid being out of a passport for 8 weeks and it does not require an acceptance agent or a certified copy. But I am not sure how it works: Do you still need to come with your tax return at the time? or do you get some kind of "approval paper" that you can join when you send your W7 and tax return later by mail.

Thanks

Jscl

I haven't tried it, but it seems like if you use a TAC you don't part with your documents:

Are there any alternative options for me if I do not want to mail the original documents I have such as my passport?
In lieu of sending original documentation, applicants will have the option to use a CAA, designated TAC locations and the IRS Tax Attaché at the U.S. embassies in Beijing, Frankfurt, London, or Paris. This is limited to primary and secondary applicants. Applications for dependents will still require that originals or certified copies from the issuing agency be mailed to IRS.

from http://www.irs.gov/Individuals/2013-...sked-Questions (other useful new info on that page)

Steve_

Why? Children in a non-immigrant category cannot be claimed as dependents, unless the tax treaty covers them (which I think is only Canada, Mexico and South Korea). There's no point to getting them ITINs.

Read page 16: http://www.irs.gov/pub/irs-pdf/i1040.pdf

Hawkini

Yes they are covered - I phoned the IRS and talked to H&R Block at great length - Schedule 8812 covers dependents on an ITIN, they must meet the substantial presence test to qualify.

Hawkini

I went to an "IRS Center" last year as it was my first tax return and I needed ITINs for my dependents. I sat and waited for 1.5 hours and my deli ticket was called - took about 5 minutes for them to certify the original birth certificates, I-94s/Passports and they took my tax return and associated documents + W-7s, mailed it off for me.

I then received my ENORMOUS refund due to my completely misunderstanding the W-4 and it included the full exemptions for dependents and child care costs etc.

This year I have the ITINs so have the luxury of e-filing - which I will do as soon as H&R Block let me due to some forms not being ready...

Jscl

Steve, there is a difference between the term "resident alien" when used for immigration purposes and when used for tax purposes. A US resident alien for tax purposes has to fulfil the green card test OR the substantial presence test (must be present approx one month in current year and six months in the prior three years, see http://www.irs.gov/Individuals/Inter...-Presence-Test). A child living with you all year would fulfil the substantial presence test even if they were here under a non-immigrant visa.

AddyLaddy

I've been using Pete Newton to file my US taxes since we arrived and we declare our 4 kids on the forms. But in our first year (October entry) they were not counted/allowed and so we only applied for their ITINs in the following year.

Speedwell

Weeze, where is that, please? My husband might need to do that on his next visit to Houston. The "issuing authority" (the passport agency in the UK) says they just won't certify passports.

Edit: On second thought no, he's not returning till May.

Jscl

Addy, that's because they wouldn't have fulfilled the substantial presence test in their first year if you only arrived in the US in October. In the years after that they would have fulfilled the test if they lived with you, even if they didn't have greencards yet.

Michael

Unless you didn't have any US tax liability, I don't understand why your children were not included. Even if you filed as a non resident alien (form 1040 NR), I don't see any restrictions about including your children as long as they lived with you for half of the year.

If there were US taxes owed, you may want to fill in a 1040 NR with the children as dependents to see if there is any tax savings and if so, file an amended return (you have 3 years to amend your return). However since you arrived in October, the tax savings may possibly be minimal.

http://www.irs.gov/pub/irs-pdf/i1040nr.pdf

http://www.irs.gov/pub/irs-pdf/f1040nr.pdf

jeffreyhy

A person can also request to be a US tax payer, whether resident or nonresident, whether or not they fulfill the green card test or the substantial presence test.

As Steve correctly points out, there's no point to having a child dependent do that. For that reason, my wife requested to become a nonresident tax payer while waiting for the I-130 to be approved but my stepson did not.

Regards, JEff