TIN #...for a cousin??

Question

Can I get a TIN # for my little cousin in Mexico? My aunt doesnt make very good, money and has 2 little boys to support. I want o help her out, and in doing so put my cousin on my taxes. What would I need? Can I do this? Please no rude or ignorant comments.

Answer 1

A "qualifying relative" is defined by satisfying the following four tests:

1) the individual must be a relative by blood or by marriage, or an individual that for the tax year has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.

2) the individual must have less than $3,400 in gross income for the calendar year ($3,500 in 2008)

3) over 50% of the individuals total financial support for the calendar year must have been furnished by the taxpayer

4) the individual can not be a qualifying child of any taxpayer for the tax year (as defined by the qualifying child dependency rules)

Be aware that there appear to be "fine lines" here regarding whether or not dependents can be claimed.

a relative by blood or by marriage is defined as: they must be your child, your step child, adopted, foster, sibling or descendent of one of these people in order to qualify.

You might want to talk to a CPA.

Answer 2

Ok, I think you can claim your cousin in your tax return. Check carefully this link

http://search.irs.gov/web/query.html?col...

Publication 501; read page 13, Qualifying Relative

Since your cousin is a resident of Mexico, provided that nobody else is claiming him in an US tax return you should be fine.

An advise, you will need to get a Mexican Passport and make them send it by FedEx or something when you get ready to file your next year tax return along with the W7, of course you need to start sponsoring him this year to be able to claim him.

Read the link, that's the best source of information.

Hope this helps.