Question

Can a J2 holder (with SSN) apply ITIN number for their child for claiming a credit for child care expenses?

Forum|Forum|3 years ago
January 17, 2023
1 reply
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Hi, I am a J2 visa holder (entered US on April 2021). My husband was J1 (entered US on January 2021) which is exempt income from US Federal tax (under tax treaty benefit). Therefore, as I understand, my husband cannot apply IRS Individual Taxpayer Identification Number (ITIN) for my child for tax return purpose, as he did not need to pay Federal income tax.

Recently, I got a job and I did pay U.S federal income taxes (through W-2 form). So I wonder if I can apply ITIN number for my child for tax reduction purposes?

And when filing a tax return, do we need to file separately or jointly? Thank you!

A

Anonymous_

Employee

I will page Champ @pk12_2. Check back here later.

Critter-3

Basic rules for the form 2441 ...

You must have taxable earned income to use the credit AND you must file a joint return to get the credit. If you have no taxable income and no tax liability the credit is useless AND the MFS status doesn't allow the credit at all. And if you file a joint return both parents must have taxable earned income to use the credit.