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Interview Notes
- Ben and Alice are married and live in England.
- Ben is a U.S. citizen and has a valid Social Security number.
Alice is a citizen of the United Kingdom and has an ITIN for U.S.
filing purposes.
- In 2017, Ben and Alice chose to treat Alice as a resident alien
for tax purposes. This choice has never been suspended or
ended.
- Ben and Alice have a son, Paul, who was born on September 4,
2019. Paul is a U.S. citizen and has a valid Social Security number
issued by the due date of the return, including extensions.
- When both of Alice's parents died last year, her disabled
sister Carolyn moved in with them. Carolyn is a citizen of the
United Kingdom and has no income.
- Ben is employed by a Fortune 500 company and earned
$40,000.
- Alice has been out of the workforce for two years and decided
to go back to work when Paul was six weeks old. She earned the
equivalent of $8,000 in U.S. dollars.
- Ben and Alice provide all the financial support for Carolyn and
Paul.
1. Neither spouse wishes to revoke their election to treat Alice
as a resident alien. This year, they can choose to file a joint
return or file separate returns.
True or False
| 2. On a Married Filing Jointly return, can Ben and Alice claim
the child tax credit for Paul? |
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A. Yes, because Paul is their qualifying child. |
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B. No, because Paul lives outside the U.S., Canada, or Mexico
and Alice has an ITIN. |
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3.
| On a Married Filing Jointly return, can Ben and Alice claim the
credit for other dependents for Carolyn? |
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A. Yes, because Carolyn is a dependent but not a qualifying
child for the child tax credit. |
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B. No, because Carolyn is not a U.S. citizen, U.S. resident
alien, U.S. national, or resident of Canada or Mexico. |
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4.
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| If Ben and Alice file a joint return, Alice's income is not
included on the return because it was paid by a company based in
the United Kingdom. |
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