• Dependent - No SS#

    From Stuart O. Bronstein@21:1/5 to All on Fri Jan 6 15:19:21 2023
    I got a question from someone who is in the US but from abroad. He has
    a Social security Number, but wasn't aware one was needed for his
    children. His tax returns were rejected for that reason for several
    years, and he had to amend them.

    Now his children have SS numbers. Can he file amended returns for past
    years now that they have SS numbers? The IRS says you can do that for
    a child born in the US who hasn't received their number yet. But can
    you do that for foreign children?

    Thanks for any insights you may have.

    --
    Stu
    http://DownToEarthLawyer.com

    --
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  • From Adam H. Kerman@21:1/5 to Stuart O. Bronstein on Sat Jan 7 10:55:57 2023
    Stuart O. Bronstein <spamtrap@lexregia.com> wrote:

    I got a question from someone who is in the US but from abroad. He has
    a Social security Number, but wasn't aware one was needed for his
    children. His tax returns were rejected for that reason for several
    years, and he had to amend them.

    Now his children have SS numbers. Can he file amended returns for past
    years now that they have SS numbers? The IRS says you can do that for
    a child born in the US who hasn't received their number yet. But can
    you do that for foreign children?

    This page says nothing about the nationality of the dependent. I say
    file the amended returns and see what happens.

    https://www.irs.gov/faqs/filing-requirements-status-dependents/dependents/dependents-9

    Do you have any further details? Given that the children are foreign,
    how were they eligible to receive SSNs? Have they all immigrated or is
    the father here on a work visa?

    --
    << ------------------------------------------------------- >>
    << The foregoing was not intended or written to be used, >>
    << nor can it used, for the purpose of avoiding penalties >>
    << that may be imposed upon the taxpayer. >>
    << >>
    << The Charter and the Guidelines for submitting posts >>
    << to this newsgroup as well as our anti-spamming policy >>
    << are at www.asktax.org. >>
    << Copyright (2011) - All rights reserved. >>
    << ------------------------------------------------------- >>

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  • From Stuart O. Bronstein@21:1/5 to Adam H. Kerman on Sat Jan 7 11:12:39 2023
    "Adam H. Kerman" <ahk@chinet.com> wrote:
    Stuart O. Bronstein <spamtrap@lexregia.com> wrote:

    I got a question from someone who is in the US but from abroad.
    He has a Social security Number, but wasn't aware one was needed
    for his children. His tax returns were rejected for that reason
    for several years, and he had to amend them.

    Now his children have SS numbers. Can he file amended returns for
    past years now that they have SS numbers? The IRS says you can do
    that for a child born in the US who hasn't received their number
    yet. But can you do that for foreign children?

    This page says nothing about the nationality of the dependent. I
    say file the amended returns and see what happens.

    https://www.irs.gov/faqs/filing-requirements-status-dependents/depe ndents/dependents-9

    Do you have any further details? Given that the children are
    foreign, how were they eligible to receive SSNs? Have they all
    immigrated or is the father here on a work visa?

    Sorry, I don't have additional information at this time. I saw that
    same page on the IRS website. My conclusion from that was that, if
    the children had the right to a Social Security Number at the time,
    he should be able to file amended returns. I wasn't able to find any
    other support for that. (On the other hand I wasn't being paid for it
    so I didn't look all that hard.)


    --
    Stu
    http://DownToEarthLawyer.com

    --
    << ------------------------------------------------------- >>
    << The foregoing was not intended or written to be used, >>
    << nor can it used, for the purpose of avoiding penalties >>
    << that may be imposed upon the taxpayer. >>
    << >>
    << The Charter and the Guidelines for submitting posts >>
    << to this newsgroup as well as our anti-spamming policy >>
    << are at www.asktax.org. >>
    << Copyright (2011) - All rights reserved. >>
    << ------------------------------------------------------- >>

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    * Origin: fsxNet Usenet Gateway (21:1/5)
  • From Adam H. Kerman@21:1/5 to Stuart O. Bronstein on Sat Jan 7 12:48:43 2023
    Stuart O. Bronstein <spamtrap@lexregia.com> wrote:
    "Adam H. Kerman" <ahk@chinet.com> wrote:
    Stuart O. Bronstein <spamtrap@lexregia.com> wrote:

    I got a question from someone who is in the US but from abroad.
    He has a Social security Number, but wasn't aware one was needed
    for his children. His tax returns were rejected for that reason
    for several years, and he had to amend them.

    Now his children have SS numbers. Can he file amended returns for
    past years now that they have SS numbers? The IRS says you can do
    that for a child born in the US who hasn't received their number
    yet. But can you do that for foreign children?

    This page says nothing about the nationality of the dependent. I
    say file the amended returns and see what happens.

    https://www.irs.gov/faqs/filing-requirements-status-dependents/dependents/dependents-9

    Do you have any further details? Given that the children are
    foreign, how were they eligible to receive SSNs? Have they all
    immigrated or is the father here on a work visa?

    Sorry, I don't have additional information at this time. I saw that
    same page on the IRS website. My conclusion from that was that, if
    the children had the right to a Social Security Number at the time,
    he should be able to file amended returns. I wasn't able to find any
    other support for that. (On the other hand I wasn't being paid for it
    so I didn't look all that hard.)

    I'm going to throw out a question I've wondered about. If a foreign
    national holding a non-immigrant visa is eligible to work, is he
    assigned an ordinary SSN? If his visa status later changed from
    non-immigrant to immigrant, does he get a new SSN?

    In olden days pre-9/11, there had been SSNs issued to foreign nationals
    who didn't hold immigrant visas (or may not have even resided in the United States) from a reserved numbering sequence that were account holders with
    1099 reporting requirements or who applied for a state-issued driver's
    license. If they later obtained an immigrant visa, they received a
    different SSN.

    Just curious if they were still doing that or if all SSNs issued to
    foreign nationals on a non-immigrant visa but with permission to work
    were from a special sequence.

    Yes, I know that foreign nationals who don't have permission to work but
    with an account with 1099 reporting requirements apply to IRS for an ITIN.

    --
    << ------------------------------------------------------- >>
    << The foregoing was not intended or written to be used, >>
    << nor can it used, for the purpose of avoiding penalties >>
    << that may be imposed upon the taxpayer. >>
    << >>
    << The Charter and the Guidelines for submitting posts >>
    << to this newsgroup as well as our anti-spamming policy >>
    << are at www.asktax.org. >>
    << Copyright (2011) - All rights reserved. >>
    << ------------------------------------------------------- >>

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  • From Tempuser@21:1/5 to Stuart O. Bronstein on Sat Jan 7 15:12:07 2023
    On 1/6/23 12:19 PM, Stuart O. Bronstein wrote:
    I got a question from someone who is in the US but from abroad. He has
    a Social security Number, but wasn't aware one was needed for his
    children. His tax returns were rejected for that reason for several
    years, and he had to amend them.

    Now his children have SS numbers. Can he file amended returns for past
    years now that they have SS numbers? The IRS says you can do that for
    a child born in the US who hasn't received their number yet. But can
    you do that for foreign children?

    Thanks for any insights you may have.

    I am going to assume that we are dealing with non-citizens of the U.S.
    and that they are all resident aliens of the U.S. because of the
    substantial presence test. As such, resident aliens are entitled to the
    same tax benefits as US citizens (but see below for the exception when amending) and file a 1040.

    Now that the children have their SS#, the parent can file amended
    returns for open years for a tax refund and claim a child as either a qualifying child or qualifying relative depending upon the facts.

    That said, there are certain tax benefits that are not allowed unless
    the child received the SS# prior to the due date (including any
    extension) of the annual tax return being amended. You can not claim
    the EITC nor can you claim the CTC/ACTC for the qualifying child for any
    year in which the child did not have a SS# before the due date.
    All the other tax benefits such as filing as HoH, child and dependent
    care credit, credit for other dependents, the education credits and the
    tuition & fees deduction for an open year that allowed that deduction
    are available to resident aliens on the amended returns.
    --
    Alan
    https://taxtopics.net

    --
    << ------------------------------------------------------- >>
    << The foregoing was not intended or written to be used, >>
    << nor can it used, for the purpose of avoiding penalties >>
    << that may be imposed upon the taxpayer. >>
    << >>
    << The Charter and the Guidelines for submitting posts >>
    << to this newsgroup as well as our anti-spamming policy >>
    << are at www.asktax.org. >>
    << Copyright (2011) - All rights reserved. >>
    << ------------------------------------------------------- >>

    --- SoupGate-Win32 v1.05
    * Origin: fsxNet Usenet Gateway (21:1/5)
  • From Stuart O. Bronstein@21:1/5 to Tempuser on Sat Jan 7 16:12:40 2023
    Tempuser <tempuser@vacationmail.com> wrote:
    Stuart O. Bronstein wrote:

    I got a question from someone who is in the US but from abroad.
    He has a Social security Number, but wasn't aware one was needed
    for his children. His tax returns were rejected for that reason
    for several years, and he had to amend them.

    Now his children have SS numbers. Can he file amended returns
    for past years now that they have SS numbers? The IRS says you
    can do that for a child born in the US who hasn't received their
    number yet. But can you do that for foreign children?

    Thanks for any insights you may have.

    I am going to assume that we are dealing with non-citizens of the
    U.S. and that they are all resident aliens of the U.S. because of
    the substantial presence test. As such, resident aliens are
    entitled to the same tax benefits as US citizens (but see below
    for the exception when amending) and file a 1040.

    Now that the children have their SS#, the parent can file amended
    returns for open years for a tax refund and claim a child as
    either a qualifying child or qualifying relative depending upon
    the facts.

    That said, there are certain tax benefits that are not allowed
    unless the child received the SS# prior to the due date (including
    any extension) of the annual tax return being amended. You can
    not claim the EITC nor can you claim the CTC/ACTC for the
    qualifying child for any year in which the child did not have a
    SS# before the due date. All the other tax benefits such as filing
    as HoH, child and dependent care credit, credit for other
    dependents, the education credits and the tuition & fees deduction
    for an open year that allowed that deduction are available to
    resident aliens on the amended returns.

    Thanks Alan.

    --
    Stu
    http://DownToEarthLawyer.com

    --
    << ------------------------------------------------------- >>
    << The foregoing was not intended or written to be used, >>
    << nor can it used, for the purpose of avoiding penalties >>
    << that may be imposed upon the taxpayer. >>
    << >>
    << The Charter and the Guidelines for submitting posts >>
    << to this newsgroup as well as our anti-spamming policy >>
    << are at www.asktax.org. >>
    << Copyright (2011) - All rights reserved. >>
    << ------------------------------------------------------- >>

    --- SoupGate-Win32 v1.05
    * Origin: fsxNet Usenet Gateway (21:1/5)