# Dependents on 1040 advice



## sayerbloke (Apr 5, 2010)

Hello, I could do with some help on a quick question (Hopefully!) about the best way to fill out something on the US/IRS 1040 form.

First, a little background. I'm actually asking this on behalf of my wife. She's a USC and has been living in the UK the last few years since we got married. Since moving here she's always filed as "married, filing separately", with me as NRA. With the help of things like this forum we've generally had a reasonably straight forward time filing her taxes. We don't earn much money or have any other complications and any account with her name never gets anywhere near the FBAR criteria (and doesn't earn interest) so we could use the 2555-EZ for her wages, and then the rest of form 1040 was all 0s, if you see what I mean.

This year's form will need to be a bit different though because 2013 saw the birth of our son, so now there comes the question of Dependents.

My question is how does she fill out section 6? He meets the criteria for ticking the box for child tax credit but, as mentioned previously, she has no payable tax to deduct from anyway. We're not trying to claim any money but I'm guessing the correct thing to do would be to tick the box anyway? Presumably you could then do line 42 as 7,800 (3,900 x 2) and keep line 43 as 0? That seems to work but would she need to change any other lines? Also, would she need to fill out any additional forms, be it SCHEDULE 8812 or otherwise?

Thanks in advance for any help you can give!


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## Bevdeforges (Nov 16, 2007)

Unless she has been running up a tax bill the way she has been filing to now, there is no reason to claim any dependents. (The old "as long as the tax due turns out to be $0" principle.)

But to claim the child as a dependent, this is the relevant part of the general instructions: Publication 17 (2013), Your Federal Income Tax

In order to claim anyone as a dependent, she will have to get the child a social security number (assuming the child is a US citizen).

If you follow the links through to the various sites referenced, you'll find the following:



> If you have no tax. Credits, such as the child tax credit or the credit for child and dependent care expenses, are used to reduce tax. If your tax on Form 1040, line 46, or Form 1040A, line 28, is zero, do not figure the child tax credit because there is no tax to reduce. However, you may qualify for the additional child tax credit on line 65 (Form 1040) or line 39 (Form 1040A).


If you want to claim the additional child tax credit, then you will need to fill out a form 8812.
Cheers,
Bev


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## sayerbloke (Apr 5, 2010)

We have a SSN for him; we applied for it when we also registered his birth and got his US Passport . 

No tax owed at any stage, so you'd say the best bet may be not to mention him at all and just fill out the forms as per previous years? The official text you quoted would seem to back that up... He is only 9-odd months old and certainly has no income of his own to declare either!

OK, thanks


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## sayerbloke (Apr 5, 2010)

Actually, sorry, one other question which we've never been too clear on (and probably doesn't make all that much difference in the grand scheme of things)... At the top of the 1040, which of these is the "correct" way?

A) Enter "NRA" in the field for Spouse SSN and enter my name on line 3 where it asks for the spouse's name.

Or

b) Leave the Spouse SSN field blank and enter "NRA" on line 3 where it asks for the spouse's name.


Thanks .


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## Bevdeforges (Nov 16, 2007)

I've always entered "NRA" for both the name and the "SSN" sections. I don't think there is really a single "correct" approach. Some people put in the spouse's name and just enter NRA for the SSN. I don't see the point, if the NRA spouse isn't subject to US taxation.

The only "catch" is that either way, the IRS will reject the return if you try to e-file it. (Or they did this year and last when I attempted to e-file.) So you're out the cost of a stamp. 
Cheers,
Bev


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## BBCWatcher (Dec 28, 2012)

Bevdeforges said:


> I don't see the point, if the NRA spouse isn't subject to US taxation.


There are many "pointless" questions the IRS requires filers to answer. Where's the regulatory or instructional support for not providing the information the IRS demands?

The instructions say "NRA" in the SSN/ITIN box and actual name in the name box for this situation.

By the way, for tax year 2013 this U.S. tax filer may qualify for the Additional Child Tax Credit, not unlike the "baby bonus" available in Singapore, Japan, and other countries. Occasionally U.S. citizenship pays, literally. So I'd be extra careful to get this filing right since there could be cash from the IRS available to her.


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## Bevdeforges (Nov 16, 2007)

You may be reading something into the instructions. At least in publication 17, it doesn't actually state that you "must" fill in your spouse's name if s/he is an NRA - only that you write "NRA" in the space for the SSN.

To be perfectly honest, I don't think they care.
Cheers,
Bev


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## BBCWatcher (Dec 28, 2012)

Page 12, Instructions, IRS Form 1040: "If you are married filing a separate return, enter your spouse's name on line 3 instead of below your name."


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## Bevdeforges (Nov 16, 2007)

The instructions state all sorts of things that may or may not be the law. Have never heard of anyone being questioned for not including the name of their NRA spouse.
Cheers,
Bev


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## BBCWatcher (Dec 28, 2012)

Bevdeforges said:


> Have never heard of anyone being questioned for not including the name of their NRA spouse.


Well sure. Probably because nobody else would have even thought not to follow the IRS's instructions for that box. I would submit the number of people writing "NRA" in that box is just about limited to a subset of readers of this forum. I've looked a bit, and I can't find anybody else who even has/had that idea.


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## Bevdeforges (Nov 16, 2007)

BBCWatcher said:


> Well sure. Probably because nobody else would have even thought not to follow the IRS's instructions for that box. I would submit the number of people writing "NRA" in that box is just about limited to a subset of readers of this forum. I've looked a bit, and I can't find anybody else who even has/had that idea.


I seriously doubt that I'm the first and only one to do so. Actually, I got the idea from a friend in Germany who was married to a German Steuerbeamte (German equivalent of an IRS agent) and absolutely forbade his wife to use his name anywhere on her US tax returns.

Anyhow, if and when they have a problem with what I'm doing, they'll be in touch, I'm sure.
Cheers,
Bev


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## maz57 (Apr 17, 2012)

The numbers suggest the largest subset of US expats abroad are the ones who don't file a US return. This group includes those who don't meet the filing threshold, those who don't even know they are supposed to file, and those who do know but are intentionally non-compliant. 

No one even knows how many US expats there are so I imagine the IRS is happy to get anything from an expat and doesn't quibble about the name of an NRA spouse because it is not relevant. They are lucky to get anything at all. 

There's no reason to think that those who stop by this forum aren't a representative sample of those who do file. I've read the same advice on other forums.


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