183 day rule and ITIN

[NelsTax]

Hi Experts, Myself and my family we came to USA on July 12, 2025. We didn't satisfy 183 day rule. Is it still  possible to claim Child tax credit for 2025?

Me and my wife we have ssn. I have not applied for ITIN yet for my children. If I am not eligible to claim Child tax credit can I file my return without ITIN for my children this year? In TurboTax online filing should I not include them as dependent?

Appreciate your inputs. Thanks

Nelson

[RobertB4444]

No, the children are not eligible for the child tax credit.  They must have a social security number to be able to claim the credit, even an ITIN will not work.  Without the ITIN you can't even claim them as dependents on your tax return so you will have to file without them on the return for this year.  Get the ITINs applied for and they can at least be listed as dependents on your next years' return.

[AmeliesUncle]

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@NelsTax wrote:

Myself and my family we came to USA on July 12, 2025. We didn't satisfy 183 day rule. 

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TurboTax is not set up for your situation.

If you are in the US on a Visa, it sounds like you are a Nonresident Alien, and TurboTax does not prepare the kind of tax return needed for that.

If you are in the US on a Visa and make certain elections, or if you are in the US on a Greencard, you may be a "Dual Status" Alien, and TurboTax isn't set up well for that scenario either.

I recommend going to a good tax professional that SPECIALIZED in Nonresident Alien tax returns (even if you are a Dual Status Alien).

[NelsTax]

Thanks Robert. If I apply and get ITIN for my children will I be eligible to claim Credit for other dependants ($500)?

[NelsTax]

Even if I don't have any claims I will not be able to file my return through TurboTax, is it?

Appreciate if TurboTax representatives confirm this 

[DawnC]

Correct.  TurboTax does not handle the preparation of Form 1040-NR -  Does TurboTax handle Form 1040-NR for nonresident aliens?   There is contact information for our partner, Sprintax, if you need assistance filing 1040-NR

if your children have an Individual Taxpayer Identification Number (ITIN) instead of a Social Security Number (SSN), they may qualify you for the $500 Credit for Other Dependents.  

To claim the $500 credit for your children, the following conditions must be met:

• Identification: The child must have a valid ITIN, SSN, or ATIN assigned by the due date of your tax return (including extensions).
• Residency: The child must be a U.S. citizen, U.S. national, or U.S. resident alien.
• Dependency: You must claim the child as a dependent on your tax return.
• Support: The child must not provide more than half of their own financial support for the year.
• Income Limit: Your modified adjusted gross income (MAGI) must be below the phase-out threshold, which is $200,000 for single filers or $400,000 for married couples filing jointly.

  What is the $500 Credit for Other Dependents (“Family Tax Credit”)?

[NelsTax]

Thanks Dawn for your explanation. Can you or any expert confirm if I require to satisfy 183 day rule inorder to be eligible to claim $500 credit for other dependants? I don't see this mentioned in the conditions to be met.

[Vanessa A]

It depends on which country you are from and your children's status.  If your dependents are not US Citizens, US nationals or US Resident Aliens then no. 

"A non-resident alien can claim the Other Dependent Credit if the dependent meets the criteria to be claimed for the credit.  In order to meet this, the dependent must be a US Citizen, US National or US Resident Alien.....Only nonresident aliens who are U.S. nationals; residents of Canada, Mexico, or South Korea; or students and business apprentices from India who qualify for benefits under Article 21(2) of the income tax treaty with India can claim the credit for other dependents."  US Tax Guide for Aliens pg 44

[NelsTax]

Thanks Vanessa. I am from India. Currently myself and my children are in USA since July 12, 2025. I am in L1A visa and my dependents are in L2 visa. So does that mean I am not qualified to claim $500 credit for other dependents? Appreciate your inputs.

[RobertB4444]

An L2 visa holder can qualify as a resident alien for tax purposes if they satisfy the physical presence requirements.  That's the 183 day test which you guys don't meet for 2025.  For 2026, if you have obtained their ITINs, then you will be able to claim them for the credit for other dependents on your tax return.

[NelsTax]

Thanks Robert. Now I am clear. For 2025 I am not eligible to claim these credits and in 2026 if I satisfy Physical presence requirement and have ITIN for my children then I can claim $500 credit for dependents.

For 2025 if I understood correctly I need to file 1040-NR as Non- resident alien for my tax returns.

One final question - My wife is not working. Can I still file as Married filing jointly or should I file as Head of the house? Kindly advise which is right. Thanks!

[AmyC]

You can file the 1040NR for 2025. To determine the filing status, there are a few factors. 

For the 1040 you can take this quick quiz, Filing status. 

Earlier AmeliesUncle mentioned Dual Status as you do have the option for resident alien if you stay in the US in 2026 until you pass the 183 days test, then elect  "dual status alien". The only real problem is that you can't file your 2025 return until you hit 183 days in 2026 so you would need to file an extension by April 15th and then file your 2025 once you pass the mark. Please see Determining Tax Status

You should  look at nonresident spouse since that is another concern of yours.

You may decide to take the first year election and file joint, fill out the w7 for the children's ITINs and claim a credit for them.  There is a lot involved and I may not have read everything thoroughly so please read through the actual IRS information, all of my links are direct to IRS. You may want to wander around in the International taxpayer section.

Reference: How do I file an IRS tax extension? by TurboTax