[kfp13]

Hi,

I entered the U.S. in 2006 as a student (F-1 Visa) and my family (wife and two children) entered in 2007. Since 5 years have passed, I passed the substantial presence test and became a resident alien from 2011.

My question is whether I can claim my family members as dependents in my tax return. The confusion comes from the fact that they entered the U.S. one year later than me so they might be still non-resident alien.

Even so, my wife may still be able to elect to be treated as a resident according to the special rule on residency election. But I do not know about my children.

In short, I wonder if I can treat my wife and children as residents to get exemptions and possibly the child tax credit.

Thank a lot!

[AtlantaTaxExpert]

You CAN file jointly with your wife AND claim your children on your joint return, getting the joint standard deduction PLUS the $2,000 in Child Tax Credits.

Quick question: What is you home country??

If you want my professional help (both to prepare the return and as a Certifying Acceptance Agent for the ITIN applications), double-click on my title above and scroll down to my profile/signature. You will find my email address and websites there.

[kfp13]

Thanks a lot, ATE.

We are from South Korea. Does it make any difference?

To claim my family, do I need to include a statement of full-residency election of my wife?

BTW, my wife and children have ITIN.

Thanks.

[AtlantaTaxExpert]

Yes, she must sign such a statement.

Now, you CAN efile the return, then mail the statement with a Form 4853 after you get acknowledgement that the efile was accepted.

The address to mail the Form 8453 is in the instructions for Form 8453.

[kfp13]

Thanks again, ATE.

I had been very unsure whether I could claim my children before asking you.

[AtlantaTaxExpert]

Glad to help!