Spouse of not citizen eligible for ECT?

Question

I am us citizen and My wife and kids are not citizen. when I am filling tax am I eligible for ECT?

Answer 1

To claim the EIC (I'm assuming that's what you mean.) the children must live in your household in the US for more than half of the year. If they lived in a foreign country for more than half of the year they are not qualifying dependents for purposes of the EIC. (There is an exception for military personnel on extended active duty and stationed outside the US. This is the only exception to the US residency rule.)

Additionally you may NOT file Married Filing Separately. This generally means that your spouse must file a joint return with you and agree to be subject to US tax on her world-wide income. You need to attach a joint signed statement to that effect to your paper return (you can't e-file this) for each tax year in question. Additionally your spouse must have an SSN or ITIN to file a joint return with you.

Although your spouse can file a joint return with you using an ITIN, she and the children MUST have valid SSNs in order to claim the EIC. Their SS cards must NOT bear the "Not valid for employment" statement.

So, to summarize:

1. You must file a joint return with your spouse.
2. The children must have lived in your household in the US for more that half of the year.
3. You, your spouse, and all of the children must have SSNs valid for employment in the US.

See IRS Pub 596 for full details.

Answer 2

Is this your biological child? The child citizenship act of 2001 grants US citizenship to your biological or adopted children who were born abroad. More information can be found here:
http://www.google.com/search?hl=en&q=child+of+us+citizen+citizenship
"Another section of this new law provides that children (biological and adopted) of U.S. citizens who are born and reside abroad (that is, they do not enter the U.S. as permanent residents) and who don’t become U.S. citizens at birth can apply to INS for a certificate of citizenship if the following conditions are met: "

"Requirements

The following are the Act's requirements:

At least one parent of the child is a U.S. citizen, either by birth or naturalization.
The child is under the age of 18.
The child must be residing in the United States in the legal and physical custody of the U.S. citizen parent after having been lawfully admitted into this country as an immigrant for lawful permanent residence.
If the child has been adopted, the adoption must be final. "

Is your wife a resident alien or non-resident alien for tax purposes? Where is she living? If it's the US, does she have a green card or visa? For 2007, how many days was she in the US? (2006? 2005?)

If your wife is a resident alien, you may file a married filing joint MFJ return together (showing worldwide income) or married filing separately MFS for each of you. If she has NO income, you could file MFS and still claim her personal exemption. Whether or not you can claim your child depends on whether or not he is a citizen or resident of the US/Canada/Mexico.

If your wife is a non-resident, you can still file MFJ, but you would attach a letter stating that she elects to be treated as if she was a US resident. You could also file MFS and if she has no US-source income, you still claim her exemption.

You cannot file as single. You cannot file as head of household because you do not appear to have a qualifying dependent.

Neither the MFJ nor the MFS returns would include EIC. If you get a tax benefit for your wife (MFJ or claiming her exemption), you will need an ITIN for her. If she doesn't already have one, file a paper return.

Even if you file MFS without your child now, you can amend the return within 3 years to a joint return or to add a dependent.

Answer 3

Do you mean EIC (Earned Income Credit)? Usually, each person has to have a social security number if you are going to claim them on your taxes.

Here are the latest things you need to have to claim someone on your taxes.

http://www.irs.gov/app/understandingTaxes/jsp/hows/tt/module04/tax_mod4_1.jsp

Hope this helps.