Can dual status claim Child Tax Credit

[jeffzhou]

Hey TurboTax support,

I was F1 from 01/01/2020 - 10/01/2020 and H1B from 10/01/2020 to now, should I file as dual status? And can I get child tax credit? My wife is NR and my child is US citizen. 

Thanks,

Xingzhe Zhou

[DanaB27]

No, in 2020 you are still a nonresident since you have not met the Substantial Presence Test in 2020. You will have to file 1040NR. 

TurboTax does not support Form 1040NR for a non-resident.  You can prepare your return through a company TurboTax partners with called Sprintax. 

[jeffzhou]

What I'm thinking is filing extension and wait 183 days after 10/01/2020 to become a RA and file as dual status.

Could I get Child Tax Credit from that?

[DanaB27]

If you want to elect the First-Year Choice then you will be taxed as a dual-status alien for 2020. You will still have to use Sprintax.

As a dual-status taxpayer, you may be able to claim a dependent on your tax return. You may be entitled to claim additional deductions and credits if you have a qualifying dependent. Your child will need a valid Social Security Number to qualify for the Child Tax Credit.

Statement required to make the first-year choice for 2020. You must attach a statement to Form 1040 or 1040-SR to make the first-year choice for 2020. The statement must contain your name and address and specify the following:

• That you are making the first-year choice for 2020.
• That you were not a resident in 2019.
• That you are a resident under the substantial presence test in 2021.
• The number of days of presence in the United States during 2021.
• The date or dates of your 31-day period of presence and the period of continuous presence in the United States during 2020.
• The date or dates of absence from the United States during 2020 that you are treating as days of presence.

You cannot file Form 1040 or 1040-SR or the statement until you meet the substantial presence test for 2021. If you have not met the test for 2021 as of April 15, 2021, you can request an extension of time for filing your 2020 Form 1040 until a reasonable period after you have met that test. (Pub 519 page 8)

[jeffzhou]

Thank you so much for the explanations and patience. I still want to know if I do as you suggested above, will I get the full Child Tax Credit of the year or that needs to be prorated? 

[DanaB27]

Yes, if your child meets the requirements for the Child Tax Credit then you can qualify to claim the full Child Tax Credit of $2,000 (if you have at least $600 taxes due to use against the Child Tax Credit and had enough earned income).

Please see 2020 Publication 519 page 34 for additional details.