Spouse and daughter overseas

[KAT1977]

Greetings,

I am a US citizen residing and working in the US. I married overseas in Feb 2022 and we have our daughter in Dec 2022. My wife and daughter lived overseas in 2022 and most of 2023 and moved to the US in Nov 2023. My daughter received her CRBA and US passport in May 2023 while living overseas. My wife was a nonresident alien and had no SSN or ITIN until she moved to the US legally as a spouse of a US citizen. My wife did not have any income in 2022 and 2023, I paid for 100% of their expenses. Both my wife and daughter received their SSN in Dec 2023.

The first question is can I file MFJ with my daughter as a dependent for the 2023 tax year.

The second question is can I amend my 2022 tax return from MFS to MFJ with my daughter as dependent or just as MFJ without a dependent.

I greatly appreciate your help.

[NCperson · Accepted solution]

Yes and yes.

You were married as of Dec 31, 2022, so you have the option of filing MFJ or MFS.  If you want to amend 2022 and change from MFS to MFJ, you can do so.  

You can claim your child in both years as a dependent.  She lived with "you" in 2022, even though the "you" is your spouse in this case, but since filing MFJ, it doesn't matter that she lived only with your spouse and not you.  

[KAT1977]

Thank you for your quick response. My worry was that the SSN for both of them were provided in 2023 and I am using the SSN in 2022 to change the filing status and claim a dependent.

[NCperson]

@KAT1977 - what is the issue date listed on the SS card for your child?  if prior to April 17, 2023, you are fine for a 2022 tax return.....

[KAT1977]

It is 12/19/2023. That means I cannot amend the 2022 return but I can file the 2023 return MFJ with dependent?

Thank you so much.

[NCperson · Accepted solution]

The issue is that the SSN (or ITIN) must be issued prior to the due date of the tax return to be eligible for the CTC or Other Dependent Credit. 

So for 2022, you can certainly amend and file Joint as well as claim your child; however, you cannot claim the tax credits (and so it might be easier just to leave the child off the 2022 tax return) since the SS card was issued after April 17, 2023. 

Filing Joint is going to get you money back, so might as well amend for that part.