Question

Connie comes in to file her 2018 tax return. She is from Canada and files using an ITIN. Connie has four dependants. Mark, age 16 was born in the U.S and has an SSNs valid for employment and issued becore the due date of the tax return . Elijah age 14 was born in canada but lives inthe U.S with connie. He has a ITIN. Connie also has twins, william and wilma, age 4 born in the U.S, and both have SSNs valid for emoyment and issued before the tax due date of the tax return. Which of the children are elligible for the credit for other dependants?

Mark Elijah William and Wilma O None of the children qualify for the credit for other dependents. Mark for follow up

Answer 1

Answer-

None of the children qualify for the credit for other dependants.

All the four children are qualified for Child Tax Credit (CTC).

To claim CTC or ACTC, the taxpayer should hold a valid SSN or ITIN and should be either U.S. resident or U.S. citizen. Also, the dependent should be a US citizen or US resident alien with valid SSN or ITIN and be under 17 years of age.

Here, Although Connie is from Canada, she and Elijah lives in U.S. hence they are U.S. resident aliens with valid ITIN. All the other 3 childrens are U.S.citizens under 17 years of age and with valid SSN. Hence, all the 4 dependents are qualified for Child Tax Credit and Connie need not take credit for other dependants.

(* Note: Assumed that Connie and her son Elijah is qualified  as U.S resident )