Can I claim a Philippine wife and daughter on my tax return ?

Question

I recently married a philippino woman with an 11 year old daughter on sept 12 2006. the wedding was in the philippines and niether has ever been to the U.S. but I do have documentation of the wedding and all of the support I have provided to them. They do not have SSN. because they are both Philippine citizenes.

Answer 1

IRS issues ITINs to foreign nationals and others who have federal tax reporting or filing requirements and do not qualify for SSNs. A non-resident alien individual not eligible for an SSN, who is required to file a U.S. tax return only to claim a refund of tax under the provisions of a U.S. tax treaty, needs an ITIN.
Examples of individuals who need ITINs include:

Non-resident alien filing a U.S. tax return and not eligible for an SSN
U.S. resident alien (based on days present in the United States) filing a U.S. tax return and not eligible for an SSN
Dependent or spouse of a U.S. citizen/resident alien
Dependent or spouse of a non-resident alien visa holder

http://www.irs.gov/pub/irs-pdf/fw7.pdf

http://www.irs.gov/individuals/article/0,,id=96287,00.html

Answer 2

If your wife does not have income in the US or the Phillipines you can get her a ITIN, Individual Tax Indentification Number. And claim her as a dependent (as your wife) on a Married Filing Separately return.

You can not claim her daughter this year, because you did not take care of her for over half of the year. Next year, even if you provide all her financial support, she can only be claimed as a qualifying relative, until she lives in the United States WITH YOU, when she will become a qualifying child (more credits.)

Answer 3

You must get Taxpayer ID numbers for them before you can do anything. They must file Form W-7 with the Philadelphia Service Center for those.

Your wife must agree to have her world-wide income taxed by the US for you to file a joint return with her as she is a non-resident alien. You must attach a joint statement signed by both of you agreeing to that. If she refuses to sign that statement, you must file Married Filing Separately. Once she is legally in this country that statement won't be necessary as she will then be subject to US taxation of her world-wide income based upon her residency here.

You cannot claim her daughter as a dependent as she does not meet either the citizenship or residency tests. Once she get's legal residency here you can claim her as a dependent.

Answer 4

If you take care of them financially and no one is claiming them. I dont see a problem with doing so.