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In 2018, if the Taxpayer has an ITIN and lives in the US, can they claim their spouse and children, who also have ITINs but live outside of the US?

jeanmarc
Level 4
 
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TaxMonkey
Level 8

Claim them for what?  In 2018, there is no dependent exemption.  The child tax credit requires that you have an SSN.

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3 Comments 3
TaxMonkey
Level 8

Claim them for what?  In 2018, there is no dependent exemption.  The child tax credit requires that you have an SSN.

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TaxGuyBill
Level 15

The taxpayer has the option to file a Joint tax return with his spouse.  If they do that, both of their worldwide incomes will be entered on the tax return.  If the spouse is a Nonresident Alien, they would need to make the election to treat the spouse as a Resident.

https://www.irs.gov/publications/p519#en_US_2018_publink1000222196


Yes, if they file a Joint tax return, they can probably claim their children (assuming they meet the regular requirements of being a dependent) which could possibly result in some tax benefits. [Edited]


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TaxGuyBill
Level 15
Sorry, I need to correct part of my prior answer.  The dependents would NOT qualify for the $500 credit unless they are a Resident of the US.  However, there could be other benefits (medical expenses, Premium Tax Credit household size, State exemptions, etc.).
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