F-1 학생 (as non resident alien)의 자녀도 child tax credit을 받을 수 있나요?

제목이 곧 내용입니다.

저는 그간 당연히 resident alien의 자녀만 tax credit을 클레임할 수 있다고 알고 관심도 없었는데.

 

2021 Instructions for Form 1040-NR 을 읽다보니

"Certain tax benefits (such as the child tax credit, the credit for other dependents, and the additional child tax credit; and the premium tax credit for dependents) are only available in full to residents of Canada and Mexico and, to a limited extent, to residents of India and South Korea. These tax benefits cannot be claimed by other nonresident aliens." (Page 2)

 

 

 

Dependents

 

 

Refundable Child Tax Credit

 

 

How to Avoid Common Mistakes

Exception 4. You can claim the premium tax credit for dependents only if you are a U.S. national; resident of Canada, Mexico, or South Korea; (p26)

??? 일단 to a limited extent라는 문구가 걸리긴 하지만 residents of South Korea가 적혀 있는 것.

뭔가 모르는 말 투성이입니다. child tax credit, refundable child tax credit, premium tax credit for dependents. (다 다른거겠죠?)

 

-----

(위의 모르는 단어에 대해서 대충 찾아보니 이렇습니다)

Refundable or nonrefundable child tax credit. You may be entitled to a refundable or nonrefundable child tax credit for each qualifying child who was under age 18 at the end of the year if you claimed that child as a dependent. For more information, see the Instructions for Form 1040. (p11, Pub, 501)

 

Qualifying child에 대한 설명은 같은 pub.501에 있네요.

Qualifying Child

Five tests must be met for a child to be your qualifying child. The five tests are:

1. Relationship,

2. Age,

3. Residency,

4. Support, and

5. Joint return

----

하여간 pub. 519를 보면 eligibility에 대한 설명이 있을 것 같습니다.

 

일단 irs nonresident alien의 세금보고에 대한 웹사이트 설명 글에는 다음과 같은 내용이 있습니다.

 

If you are a nonresident alien and receive effectively connected income, you may be able to claim some of the following credits:

• Foreign tax credit
• Child and dependent care credit
• Retirement savings contributions credit
• Child tax credit
• Credit for other dependents
• Adoption credit
• Credit for prior-year minimum tax

Refer to IRS Publication 519, U.S. Tax Guide for Aliens, for details.

(출처: https://www.irs.gov/individuals/international-taxpayers/nonresident-alien-figuring-your-tax)

다른건 모르겠고, 제 관심은 child tax credit. 여기서도 pub.519를 보라고 하네요.

 

그럼 그 문서로 넘어가서 봐야겠죠.

Dependents

Resident aliens can claim their dependents in the same way as U.S. citizens. However, only nonresident aliens who are U.S. nationals; residents of Canada, Mexico, and South Korea; or residents of India who were students or business apprentices can have a qualifying dependent. See Nonresident Aliens, later.(p27, Chapter 5)

아 뭔가 되긴 되나봅니다..?

 

An individual claimed as a dependent must be a citizen, national, or resident of the United States, or a resident of Canada or Mexico. You must show the SSN (or ITIN) of any dependent you list in the Dependents section of your Form 1040-NR. (p27, Chapter 5)

미국 출생의 자녀만 되는군요.

 

그리고 위에서 반복되던 '예외조항'의 정확한 레퍼런스가 나와 있습니다.

Residents of South Korea.

A nonresident alien who is a resident of South Korea (other than an employee of the South Korean government) may be able to claim his or her child as a qualifying dependent. In addition to using the same rules as U.S. citizens to determine who is a dependent, under the income tax treaty with South Korea, the child must have lived with the nonresident alien in the United States at some time during the tax year.

한미 조세협약에 의거하여 뭐가 되나보네요.

그것도 찾아봐야죠.

 

US-ROK Income Tax Convention Article 4-(7)

"There shall be allowed for purposes of United States tax, in the case of a resident of Korea who is not a resident of the United States (other than an officer or employee of the Government of Korea or local authority thereof), as long as the United States Internal Revenue Code provides only one personal exemption, a deduction for personal exemptions, subject to the conditions prescribed in sections 151 through 154 of the Internal Revenue Code as in effect on the date of the signature of this Convention, for the spouse of the taxpayer and for each child of the taxpayer present in the United States and residing with him in the United States at anytime during the taxable year, but such additional deduction shall not exceed that proportion thereof which the taxpayer's gross income from sources within the United States which is treated as effectively connected with the conduct of a trade or business within the United States within the meaning of section 864 (c) of the Internal Revenue Code for the taxpayer's taxable year bears to his entire income from all sources for such taxable year.