[tax2009]

Hi,
I have been on F1 since 2006 and my wife on F2 since 2007. We have a son born in US in 2008. My wife doesn't have a SSN or tax payer number.

Last year we filed tax returns separately (Forms 1040NR, 8843 and 8901 for myself and Form 8843 for my wife). I could claim the child tax credit (CTC) for my son last year using the Form 8901 used for qualifying child who can't be claimed as a dependent.

I figured Form 8901 is obsolete for tax year 2009 and CTC can only be claimed for a child who must be claimed as a dependent. Since I am NOT from Canada, Mexico, India, South Korea or Japan, I can't claim my son as a dependent (even though he is a US citizen) if I file as a nonresident alien. But I can claim my son as dependent if I can file as resident alien for 2009.

Note that a tax treaty exists between US and my country and last year I availed it.

Given the facts, I have the following questions:
1. Can I file as a resident alien and married filing jointly (MFJ)? If so, I can claim my wife and son as dependents and get the CTC and exemptions. What about the tax treaty benefit if I can file as resident alien?

2. Is it possible to file as nonresident alien and still claim the CTC? In this case, which forms should I use?

3. If I can file as resident alien, will there be any problem in case I apply for green card in future?

I badly need every penny possible as my refund from IRS. Please help me out of this complexity.

Thanks a million.

[MukatA]

No, you will file nonresident tax return.

[tax2009]

Thank you MukatA. Could you address my 2nd question-

2. Is it possible to file as nonresident alien and still claim the CTC? In this case, which forms should I use?

Thanks again.

[MukatA]

For child tax credit it is required that the qualifying child is claimed as a dependent on your tax return.

[tax2009]

Thanks. But I am still looking answer for this-

Can I claim my son as a dependent in my NONRESIDENT ALIEN tax return?

[AtlantaTaxExpert]

Mukat is in error in this case.

Since your son is a U.S. citizen, you CAN claim the $1,000 Child Tax Credit even though you CANNOT claim his as a dependent. You will need to file Form 8901 with Form 1040NR to claim the credit.

We have a number of returns like this; if you want professional help, email me at [email protected].

[tax2009]

Hi Atlanta Expert,
Thank you. But Form 8901 is no longer available for Tax year 2009. I found in publication 4521 (p4521.pdf) in IRS website that this form is obsolete.

Any idea how to claim the CTC without form 8901?

Thanks again.

[tax2009-2]

Same problem as tax2009

Any idea how to claim the CTC without form 8901?

[MukatA]

IRS Publication 17, Child Tax Credit, page 233, has this:
"5. Is claimed as a dependent on your return, and
6. Was a U.S. citizen...."