![]() ![]() The rules that apply are based on the dates of expatriation. citizens who have renounced their citizenship and long-term residents who have ended their residency. In general, the expatriation tax provisions apply to U.S. Tax Guide for Aliens, and in later questions. ![]() Please refer to the expatriation tax provisions in Publication 519, U.S. If you are a long-term resident who has surrendered your green card, you may be subject to the expatriation tax. In determining if you meet the 8-year requirement, do not count any year that you are treated as a resident of a foreign country under a tax treaty and do not waive treaty benefits. federal income tax purposes if you were a lawful permanent resident of the United States (green card holder) in at least 8 of the last 15 tax years ending with the year your residency ends. Visit Whom May I Claim as a Dependent? and Publication 501, Dependents, Standard Deduction, and Filing Information, for more details. If your dependent is a nonresident alien who is not eligible to get a Social Security number, you must list the dependent's individual taxpayer identification number (ITIN) instead of an SSN. You must include on your return the Social Security number (SSN) of each dependent. ![]() This is true even if the child's other parent is a nonresident alien, the child was born in a foreign country, and the child lives abroad with the other parent. citizen when your child was born, your child generally is a U.S. resident alien, or a resident of Canada or Mexico for some part of the calendar year in which your tax year begins.Ĭhildren usually are citizens or residents of the same country as their parents. To be your dependent, the qualifying individual must be a U.S. In general, you can claim qualifying individuals as your dependents. Citizens and Resident Aliens Abroad, for more details. If you use this automatic 2-month extension, you must attach a statement to your return explaining which of the two situations qualify you for the extension.
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