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    lilyxcli's Avatar
    lilyxcli Posts: 2, Reputation: 1
    New Member
     
    #1

    Mar 10, 2007, 06:51 AM
    L1 Visa - child tax credit and dependent issues
    Dear Sir or Madam,

    My husband(Singapore citizen) went to Huston in Feb, 2007 on L1 Visa. I and our two kids are still now in China. I am working in China and paying tax in China. Both I and children are China citizen and green card holder of Singapore. Could you please help to clarify my below concerns?
    1. any difference if we went to USA or not within year 2007 for my husband to claim tax credit? If yes, the no. of days we staying in USA has any influence?
    2. my husband may be transferred by his company from Huston to Tulsa, any influence for filing his tax returns?

    Your help would be highly appreciated.

    Xclee
    AtlantaTaxExpert's Avatar
    AtlantaTaxExpert Posts: 21,836, Reputation: 846
    Senior Tax Expert
     
    #2

    Mar 11, 2007, 09:51 PM
    1) The number of days has no influence for YOU; you can file jointly with your husband regardless of where you are located provided you are willing to declare and pay U.S. taxes on your China-based income. However, your son must be in the United States for some of 2007 to be claimed as a dependent and to qualify for the Child Tax Credit.

    2) The move will make NO difference.
    lilyxcli's Avatar
    lilyxcli Posts: 2, Reputation: 1
    New Member
     
    #3

    Apr 14, 2007, 05:43 AM
    Quote Originally Posted by AtlantaTaxExpert
    1) The number of days has no influence for YOU; you can file jointly with your husband regardless of where you are located provided you are willing to declare and pay U.S. taxes on your China-based income. However, your son must be in the United States for some of 2007 to be claimed as a dependent and to qualify for the Child Tax Credit.

    2) The move will make NO difference.



    Many thanks for your reply.

    By the way, may I know the no. of days required for my son staying in US for qualify for the Child Tax Credit?

    Thanks in advance!
    AtlantaTaxExpert's Avatar
    AtlantaTaxExpert Posts: 21,836, Reputation: 846
    Senior Tax Expert
     
    #4

    Apr 20, 2007, 09:57 AM
    Actually, I got clarification from the IRS International Hotline after I made that post.

    If the wife chooses to be treated as a resident alien along with her husband, and the child was with her the entire year, then the resident alien choice ALSO APPLIES to the child. You can claim the child as a dependent regardless of his physical location in 2006. In other words, he does NOT have to be physically present in the U.S.

    I know that sounds counter-intuitive, but that is what the IRS said on THREE separate phone calls to the hotline.

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