Tax file for F2 dependent kid living in US for more than 5 years

[senw]

My daughter and I have resided in the US for over 5 years. Last year, I began filing taxes as a resident alien. I submitted Form 8843 for my daughter as usual. However, I've come to realize that individuals who have been in the US for more than 5 years should not submit Form 8843, as it is for Exempt Individuals. However, I couldn't list her as my dependent in the tax file because she's considered a "foreigner." Can you advise on what to do in this case? Should I still submit Form 8843 for her? What should I do in this case? 

[Vanessa A]

Why is she considered a foreigner if you are not and she has been here with you the entire time? How old is she?  What type of Visa is she on?  Is she a full time student? If so, school or college?  Does she work or earn more than $4,700 per year?  Did she live you in the US for over half of the year?  Does she have an ITIN or SSN?  Why is she exempt?

Did you become a resident alien based on meeting the Substantial Presence Test or the Green card Test?  Does the same apply to her?

If the same applies to your daughter and she is a resident alien and meets the criteria to be claimed as a dependent, then you would claim her as a depended on your return.  You would also not file form 8843 if she is no longer exempt due to having been here more than 5 years.  

 In order to claim your daughter as a dependent on your return, you would need to have a SSN or ITIN in order to claim her on your return.   If she does not have a SSN valid for employment, she would not qualify for the Child Tax Credit, but she may qualify for the $500 Non-Refundable Other Dependent Credit if she has an ITIN. 

The following criteria must be met to claim someone as a qualifying child:

• Your child (including adopted and foster children), your sibling, or a descendent of any of them.
• Age 18 or younger at the end of the tax year OR under 24 (and younger than you and your spouse) if they are a full-time student
• Lived with you for more than 6 months during the tax year
• They did not provide more than half of their own support
• They did not file a joint return, unless it was to claim a refund

To claim someone as a Qualifying Relative, they must be:

• Your child ( including step children, adoptive children and foster children) or a descendent of them
• Your sibling (including half siblings) or a child of your sibling or a sibling-in-law
• Your parent or grandparents, including step parents and in laws
• Any other person that lived with you for the entire tax year
• Not a qualifying child of another taxpayer
• Someone that you provided over half of their support for during the tax year
• Has less than $4,700 in income (not counting social security)

US. Tax Guide for Aliens

Claiming Non Citizen Spouse and Children on Your Taxes

How to obtain an ITIN

[senw]

Thanks for your response, Vanessa. 

I hold F1 visa, and she holds F2 visa. She lives with me all the time, and she is only 11 years old. F and J student visa holders are considered resident aliens after five calendar years in the U.S, so I started to file tax as a resident alien since 2022. To be clear, we didn't become resident aliens because of any of the tests, but because we have stayed here for more than 5 years. She doesn't have an ITIN. I always submitted 8843 form for her. But I realized that it would not be an option for us anymore. She didn't earn any money. Should I apply an ITIN for her? 

Thank you! 

[Vanessa A · Accepted solution]

If you want to claim her as a dependent and claim the Other Dependent Credit, then yes, you would need to apply for an ITIN for her.   If you do, you will need to print and mail your return along with the W-7 and any other required documents to

IRS

ITIN Operation

P.O. Box 149342

Austin, TX 78714-9342

Since she is 11, I am assuming she does not have any income.  If she does not have any income, and is a US resident now, she would not need to file a return at all and would not need to file form 8843 as that form is only for non-residents.