2007-04-01 16:01:53 · 3 answers · asked by winniebay 1 in Business & Finance ➔ Taxes ➔ United States
The dependent is married to a U.S. citizen or resident alien at the end of the year and chooses to be treated as a U.S. resident for the year. See Publication 519, U.S. Tax Guide for Aliens, for information on making this choice.
How to do it: Attach a statement, signed by both spouses, to your joint return for the first tax year for which the choice applies. It should contain the following information:
A declaration that one spouse was a non-resident alien and the other spouse a U.S. citizen or resident alien on the last day of your tax year, and that you choose to be treated as U.S. residents for the entire tax year.
The name, address, and identification number of each spouse. (If one spouse died, include the name and address of the person making the choice for the de-ceased spouse.)
2007-04-01 16:27:34 · answer #1 · answered by Village Player 7 · 0⤊ 1⤋
You can file a joint return if your wive gets an ITIN and agrees to have her world wide income taxed by the US. If she refuses either of those, you must file Married Filing Separately.
Unless your son is a US citizen or resident OR a resident of Canada or Mexico you cannot claim him as a dependent. If he is and isn't eligible for an SSN, you'll need to get an ITIN for him as well.
2007-04-01 16:06:34 · answer #2 · answered by Bostonian In MO 7 · 1⤊ 0⤋
generally, yes. contact a tax preparer or accountant for the exact procedures.
2007-04-01 16:11:52 · answer #3 · answered by de bossy one 6 · 0⤊ 2⤋