"Larry Israel" wrote:

- quote -

No. Each tax year stands alone.

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Except for adopted children the child must be a US citizen or national or a
resident alien.

See the 1040 instructions.

--
Phil Marti
Clarksburg, MD

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My son, born in the US, did not live there long enough to be able to pass
his American citizenship to his children, born and living
outside the US. His wife isnot an American either. Now my son will be
getting US citizenship based on my residence in the US.

Now here is my question -- for 2007 his children will not be US citizens, and
thus unable to be counted as dependents. Perhaps by the end of 2008 they will
be. Will he be able to file an amended return for 2007 to count them as
dependents? Will he be able to claim the child allowance?
not an American citizen nor resident.

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >