Hi,

I have a question on which reason to select in the ITIN application for my Child.

I am on H1b Visa and a resident alien for Income tax purposes based on substantial presence test. I am in the process of applying ITIN for my child who is on a H4 visa to claim her as a dependent. I am not sure which reason I should select from the following

d. Dependent of U.S. citizen/resident alien
g. Dependent/spouse of a nonresident alien holding a U.S.visa

Thanks for your time and help

First, let's make sure you are a resident. Substantial Presence Test BY ITSELF does not make you a resident alien capable of filing Form 1040. You MAY have to file as a dual-status alien.

Were you in the United States every day for 2016 on the H-1B visa? If yes, then you can file as a resident.

You can also file as a resident if you are married, filing a joint return, and you and your spouse BOTH choose to be treated as resident aliens for all of 2016. On the joint return, you do NOT have to be in the U.S. every day of the year.

As for your question, CHOSE "d. Dependent of U.S. citizen/resident alien"

Thanks for the reply. I am in us for last few years in h1b visa and filing mfj with my wife. This is not our first year. My daughter came to us last year on h4 visa. I am in the process of applying itin for her with first year choice in July once she becomes resident alien for 2017.

Let me know which reason u should use

Thankd

You are clearly a resident alien, so CHOSE "d. Dependent of U.S. citizen/resident alien"

Thanks a lot