federal income tax purposes if you were a lawful permanent resident of the United States (green card holder) in at least 8 of the last 15 tax years ending with the year your residency ends. Visit whom may I claim as a dependent? and Publication 501, Dependents, Standard Deduction, and Filing Information, for more details. If your dependent is a nonresident alien who is not eligible to get a Social Security number, you must list the dependent's individual taxpayer identification number (ITIN) instead of an SSN. You must include on your return the Social Security number (SSN) of each dependent. This is true even if the child's other parent is a nonresident alien, the child was born in a foreign country, and the child lives abroad with the other parent. citizen when your child was born, your child generally is a U.S. resident alien, or a resident of Canada or Mexico for some part of the calendar year in which your tax year begins.Ĭhildren usually are citizens or residents of the same country as their parents. To be your dependent, the qualifying individual must be a U.S.

In general, you can claim qualifying individuals as your dependents. Citizens and Resident Aliens Abroad, for more details. If you use this automatic 2-month extension, you must attach a statement to your return explaining which of the two situations qualify you for the extension.

in military or naval services on duty outside of the United States and Puerto Rico on the due date of your return, you are allowed an automatic 2-month extension until June 15 to file your return and pay any tax due.living outside of the United States and Puerto Rico and your main place of business or post of duty is outside of the United States and Puerto Rico or.citizen or resident alien, who is either: Visit Form 4868 instructions, for more information. Individual Income Tax Return, by the due date of your return. To receive an automatic 6-month extension of time to file your return, you should file Form 4868, Application for Automatic Extension of Time to File U.S. If you cannot file by the due date of your return, you can request an extension of time to file. If the due date falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. Visit Publication 17, Your Federal Income Tax (For Individuals), Part 1 – When do I have to file? for more information. Your return is considered filed timely if the envelope is properly addressed and postmarked no later than April 15. The due date for filing a federal individual income tax return generally is April 15 of each calendar year.

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