Question

Charlie and Samantha are resident aliens, married, and want to file a joint return. They have three children. Harry is 8 years old and a resident alien. Sherry is 3 years old and Maria is 1 year old and both are U.S. citizens. All three children lived with their parents in the United States all year. Charlie, Samantha, and Harry have Individual Taxpayer Identification Numbers (ITINs). Sherry and Maria have Social Security numbers. Charlie earned $38,000 in wages and Samantha earned $11,000 in wages. They had no other income. Charlie and Samantha provided all the support for their three children. Maria and Sherry attended daycare while Charlie and Samantha were at work. Charlie and Samantha did not receive benefits from a dependent care benefits plan or flexible spending account. The daycare center provided the Collins with a statement indicating the amount of $5,150 paid during 2019. The statement included the provider's name, address, Employer Identification Number, and phone number.

4. Who can Charlie and Samantha claim as a qualifying dependent(s) for the credit for other dependents?

A. Harry

B. Sherry and Maria

C. Harry, Sherry, and Maria

D. Since Charlie and Samantha have ITINS, they cannot claim the credit for other dependents.

Answer 1

Answer:

Option A. Harry

Explanation

All of the children of Charlie and Samantha are below 17 years old and all of them lived with their parents. But Harry doesnt have Social Security Number. So, he cant able to claim the Child Tax Credit. Dependents who can’t be claimed for the Child Tax Credit may qualify for the Credit for Other Dependents. So, Harry can be considered as a qualifying dependent for the credit for other dependents as he has ITIN. Option B and Option C is wrong because  Sherry and Maria willl be already claimed under Child Tax Credit. Option D is wrong as Charlie and Samantha have ITINS and they come under resident alien category and they can claim for Child Tax Credit & Credit for Other Dependents. Hence Option A is correct.