Interview Notes

• Ben and Alice are married and live in England.
• Ben is a U.S. citizen and has a valid Social Security number. Alice is a citizen of the United Kingdom and has an ITIN for U.S. filing purposes.
• In 2017, Ben and Alice chose to treat Alice as a resident alien for tax purposes. This choice has never been suspended or ended.
• Ben and Alice have a son, Paul, who was born on September 4, 2019. Paul is a U.S. citizen and has a valid Social Security number issued by the due date of the return, including extensions.
• When both of Alice's parents died last year, her disabled sister Carolyn moved in with them. Carolyn is a citizen of the United Kingdom and has no income.
• Ben is employed by a Fortune 500 company and earned $40,000.
• Alice has been out of the workforce for two years and decided to go back to work when Paul was six weeks old. She earned the equivalent of $8,000 in U.S. dollars.
• Ben and Alice provide all the financial support for Carolyn and Paul.

1. Neither spouse wishes to revoke their election to treat Alice as a resident alien. This year, they can choose to file a joint return or file separate returns.

True or False

2. On a Married Filing Jointly return, can Ben and Alice claim the child tax credit for Paul?

	A. Yes, because Paul is their qualifying child.

	B. No, because Paul lives outside the U.S., Canada, or Mexico and Alice has an ITIN.

3.

On a Married Filing Jointly return, can Ben and Alice claim the credit for other dependents for Carolyn?

	A. Yes, because Carolyn is a dependent but not a qualifying child for the child tax credit.

	B. No, because Carolyn is not a U.S. citizen, U.S. resident alien, U.S. national, or resident of Canada or Mexico.

4.

If Ben and Alice file a joint return, Alice's income is not included on the return because it was paid by a company based in the United Kingdom.

True

False