Qualifying Child residence test - born overseas?

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Subject Author Date Qualifying Child residence test - born overseas? Mark Bole 06-18-2009  Re: Qualifying Child residence test - born oversea... Arthur Kamlet 06-18-2009  Re: Qualifying Child residence test - born oversea... Mark Bole 06-18-2009  Re: Qualifying Child residence test - born oversea... Arthur Kamlet 06-18-2009  Re: Qualifying Child residence test - born oversea... Alan 06-18-2009  Re: Qualifying Child residence test - born oversea... Alan 06-18-2009  Re: Qualifying Child residence test - born oversea... parrisbraeside@yahoo.ca 06-19-2009  Re: Qualifying Child residence test - born oversea... Mark Bole 06-19-2009  Re: Qualifying Child residence test - born oversea... Mark Bole 06-19-2009  Re: Qualifying Child residence test - born oversea... Alan 06-19-2009  Re: Qualifying Child residence test - born oversea... Mark Bole 06-18-2009  Re: Qualifying Child residence test - born oversea... Arthur Kamlet 06-18-2009
Posted by Mark Bole on June 18, 2009, 10:30 am Please log in for more thread options For more than half of 2008, taxpayer shares U.S. home with girlfriend who is non-resident alien, they are engaged to be married. In the latter part of the year, girlfriend travels overseas to her hometown, and while there gives birth to their child in December 2008, and remains there with child through the end of the year. Is the child (U.S. citizen) considered to have resided with Dad during the last few weeks of 2008 after she was born, since being overseas would be considered a temporary absence from his household? Do events in 2009 (visits, marriage, return travel) have an impact on the situation in 2008? -Mark Bole -- << ------------------------------------------------------- >> << The foregoing was not intended or written to be used, >> << nor can it used, for the purpose of avoiding penalties >> << that may be imposed upon the taxpayer. >> << >> << The Charter and the Guidelines for submitting posts >> << to this newsgroup as well as our anti-spamming policy >> << are at www.asktax.org. >> << Copyright (2007) - All rights reserved. >> << ------------------------------------------------------- >> Posted by Arthur Kamlet on June 18, 2009, 10:41 am Please log in for more thread options >For more than half of 2008, taxpayer shares U.S. home with girlfriend >who is non-resident alien, they are engaged to be married. In the latter >part of the year, girlfriend travels overseas to her hometown, and while >there gives birth to their child in December 2008, and remains there >with child through the end of the year. > >Is the child (U.S. citizen) considered to have resided with Dad during >the last few weeks of 2008 after she was born, since being overseas >would be considered a temporary absence from his household? > >Do events in 2009 (visits, marriage, return travel) have an impact on >the situation in 2008? I think it boils down to whether this was a temporary absence. If mother intended it to be, and intended to move back with father as soon as child could travel and, in fact, did move back with father soon after, I would think that is a temporary absence. But if mother stays for a long time, long enough to indicate she did not intend the absence to be temporary, she and not he gets to claim their child unless she releases dependency exemption to him on an 8332. -- ArtKamlet at a o l dot c o m Columbus OH K2PZH -- << ------------------------------------------------------- >> << The foregoing was not intended or written to be used, >> << nor can it used, for the purpose of avoiding penalties >> << that may be imposed upon the taxpayer. >> << >> << The Charter and the Guidelines for submitting posts >> << to this newsgroup as well as our anti-spamming policy >> << are at www.asktax.org. >> << Copyright (2007) - All rights reserved. >> << ------------------------------------------------------- >> Posted by Mark Bole on June 18, 2009, 11:04 am Please log in for more thread options Arthur Kamlet wrote: >> For more than half of 2008, taxpayer shares U.S. home with girlfriend >> who is non-resident alien, they are engaged to be married. In the latter >> part of the year, girlfriend travels overseas to her hometown, and while >> there gives birth to their child in December 2008, and remains there >> with child through the end of the year. >> >> Is the child (U.S. citizen) considered to have resided with Dad during >> the last few weeks of 2008 after she was born, since being overseas >> would be considered a temporary absence from his household? >> >> Do events in 2009 (visits, marriage, return travel) have an impact on >> the situation in 2008? > > > I think it boils down to whether this was a temporary absence. > > If mother intended it to be, and intended to move back with > father as soon as child could travel and, in fact, did move back > with father soon after, I would think that is a temporary absence. > > > But if mother stays for a long time, long enough to indicate she > did not intend the absence to be temporary, she and not he gets > to claim their child unless she releases dependency exemption to > him on an 8332. Thanx, using that form would certainly help document that no one else is claiming Child Tax Credit (CTC) or dependency. Since Mom is not "a taxpayer"[*], I think the child is already a dependent of Dad based on being a qualifying relative (Dad provides over half of support for them both in 2008). Child now has social security number available and Dad wants CTC and Head of Household, if available. [*] non-resident alien, probably not required to file, but Mom's exact tax status is not known with certainty -Mark Bole -- << ------------------------------------------------------- >> << The foregoing was not intended or written to be used, >> << nor can it used, for the purpose of avoiding penalties >> << that may be imposed upon the taxpayer. >> << >> << The Charter and the Guidelines for submitting posts >> << to this newsgroup as well as our anti-spamming policy >> << are at www.asktax.org. >> << Copyright (2007) - All rights reserved. >> << ------------------------------------------------------- >> Posted by Arthur Kamlet on June 18, 2009, 1:57 pm Please log in for more thread options >Arthur Kamlet wrote: >> I think it boils down to whether this was a temporary absence. >> >> If mother intended it to be, and intended to move back with >> father as soon as child could travel and, in fact, did move back >> with father soon after, I would think that is a temporary absence. >> >> >> But if mother stays for a long time, long enough to indicate she >> did not intend the absence to be temporary, she and not he gets >> to claim their child unless she releases dependency exemption to >> him on an 8332. > >Thanx, using that form would certainly help document that no one else is >claiming Child Tax Credit (CTC) or dependency. > >Since Mom is not "a taxpayer"[*], I think the child is already a >dependent of Dad based on being a qualifying relative (Dad provides over >half of support for them both in 2008). Child now has social security >number available and Dad wants CTC and Head of Household, if available. This is SSN and not ITIN, right? Is child a US Citizen? Child must be a US Citizen or resident, or resident of Canada or Mexico. Nothing you told us says child ever returned to the US and to dad's house. If child did not live with dad, except for temporary absense, more than half the child's year, there is no HoH. CTC is pretty much linked to dependency exemption but with NRA mom, could fail to meet dependency test yet still meet CTC test, which would then call out Form 8901 to claim CTC. >[*] non-resident alien, probably not required to file, but Mom's exact >tax status is not known with certainty -- ArtKamlet at a o l dot c o m Columbus OH K2PZH -- << ------------------------------------------------------- >> << The foregoing was not intended or written to be used, >> << nor can it used, for the purpose of avoiding penalties >> << that may be imposed upon the taxpayer. >> << >> << The Charter and the Guidelines for submitting posts >> << to this newsgroup as well as our anti-spamming policy >> << are at www.asktax.org. >> << Copyright (2007) - All rights reserved. >> << ------------------------------------------------------- >> Posted by Alan on June 18, 2009, 3:37 pm Please log in for more thread options Arthur Kamlet wrote: >> Arthur Kamlet wrote: >>> I think it boils down to whether this was a temporary absence. >>> >>> If mother intended it to be, and intended to move back with >>> father as soon as child could travel and, in fact, did move back >>> with father soon after, I would think that is a temporary absence. >>> >>> >>> But if mother stays for a long time, long enough to indicate she >>> did not intend the absence to be temporary, she and not he gets >>> to claim their child unless she releases dependency exemption to >>> him on an 8332. >> Thanx, using that form would certainly help document that no one else is >> claiming Child Tax Credit (CTC) or dependency. >> >> Since Mom is not "a taxpayer"[*], I think the child is already a >> dependent of Dad based on being a qualifying relative (Dad provides over >> half of support for them both in 2008). Child now has social security >> number available and Dad wants CTC and Head of Household, if available. > > > This is SSN and not ITIN, right? Is child a US Citizen? > > Child must be a US Citizen or resident, or resident of Canada or Mexico. > > > Nothing you told us says child ever returned to the US and to dad's > house. If child did not live with dad, except for temporary > absense, more than half the child's year, there is no HoH. > > CTC is pretty much linked to dependency exemption but with NRA > mom, could fail to meet dependency test yet still meet CTC test, > which would then call out Form 8901 to claim CTC. > >> [*] non-resident alien, probably not required to file, but Mom's exact >> tax status is not known with certainty I think we need to have two columns. Column one says that the unmarried mother relocated overseas permanently. Column two says she traveled overseas to be with her parents for the birth. It was temporary. She did not change her US domicile. Column Two: This is no different than if the child was born in the US to unmarried parents. The baby is the QC of both parents. The parents can elect who claims the QC in 2008 with all of the other tax benefits that go with having a QC. Normal tie-breaking would apply if they could not agree. Column One: We have a child of never married parents who are not living together when the child is born. We look to the special rule that applies to divorced, separated or never married parents. The unmarried mother is the custodial parent. As such the child becomes her QC. If she has no tax filing requirement and does not file a tax return to obtain a tax benefit other than a refund of all withheld taxes, then the child will not be considered her QC. This means the noncustodial parent can treat the child as a QR if all the QR tests are met. For a QR under these circumstances, we must look at the special rule that exists for children of never married parents. This rule says that the noncustodial parent does not have to provide more than half the support. It says that both parents must have provided over half the support and it says that the custodial parent must provide the written release. So, as long as the child is a US citizen with a social security number and the mother provides the written release, the father can claim the dependency exemption and the CTC. The father can not claim any of the other tax benefits as the child is not a QC. -- << ------------------------------------------------------- >> << The foregoing was not intended or written to be used, >> << nor can it used, for the purpose of avoiding penalties >> << that may be imposed upon the taxpayer. >> << >> << The Charter and the Guidelines for submitting posts >> << to this newsgroup as well as our anti-spamming policy >> << are at www.asktax.org. >> << Copyright (2007) - All rights reserved. >> << ------------------------------------------------------- >> Similar Threads Posted taxcut.com, stimulus, and child born in 2008 March 11, 2009, 5:09 pm Qualifying Child question October 19, 2008, 5:32 pm Qualifying Child: What's A Temporary Absence? 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