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In 2018, if the Taxpayer has an ITIN and lives in the US, can they claim their spouse and children, who also have ITINs but live outside of the US?

jeanmarc
Level 4
 

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TaxMonkey
Level 8

Claim them for what?  In 2018, there is no dependent exemption.  The child tax credit requires that you have an SSN.

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3 Comments 3
TaxMonkey
Level 8

Claim them for what?  In 2018, there is no dependent exemption.  The child tax credit requires that you have an SSN.

TaxGuyBill
Level 15

The taxpayer has the option to file a Joint tax return with his spouse.  If they do that, both of their worldwide incomes will be entered on the tax return.  If the spouse is a Nonresident Alien, they would need to make the election to treat the spouse as a Resident.

https://www.irs.gov/publications/p519#en_US_2018_publink1000222196


Yes, if they file a Joint tax return, they can probably claim their children (assuming they meet the regular requirements of being a dependent) which could possibly result in some tax benefits. [Edited]


TaxGuyBill
Level 15
Sorry, I need to correct part of my prior answer.  The dependents would NOT qualify for the $500 credit unless they are a Resident of the US.  However, there could be other benefits (medical expenses, Premium Tax Credit household size, State exemptions, etc.).