위에 “형제”님. 잘못알고 계십니다.
원글에 보면 분명히 “남편과 조인트로 택스 보고했다”고 하셨습니다.
irs.gov에 보면 이부분에 대하여 명확하게 문답으로 나와있습니다.
Q. I file using an individual taxpayer identification number (ITIN). Can I still get a stimulus payment?
A. No. The law does not allow stimulus payments to people who file a return using an ITIN. A taxpayer must have a valid Social Security number to qualify for the stimulus payment. If married filing jointly, both taxpayers must have a valid Social Security number. And children must have valid Social Security numbers to be eligible as qualifying children.
Q. If I currently have an ITIN and file my return but later this year get an SSN, can I amend my return to get the payment or will I need to wait until I file my 2008 return to claim it?
A. You will need to wait until you file your 2008 income tax return to claim the economic stimulus payment. [New 4/14/08]
Q. I have an ITIN, but my spouse has a valid Social Security number. Can we get a payment?
A. If you and your spouse file a joint return, you will not get a stimulus payment. If your spouse files a separate return, your spouse may qualify for a payment, based on his or her income deductions and credits.
Q. If I have a spouse with an ITIN and therefore choose “married filing separately” status to qualify for the economic stimulus payment and later on amend my original return to “married filing jointly” status, will I need to return the stimulus payment?
A. No. [New 4/14/08]
Q. If I have a valid Social Security number and my child has an ITIN, do I get extra money for the child?
A. No. To qualify for the extra credit for qualifying children, not only do the taxpayer and spouse, if filing jointly, need valid Social Security numbers, but the qualifying child must also have a valid Social Security number.
다시한번 요약해 드리면…
부부가 조인트로 파일링 했을경우, 한명이 ITIN이면 못받는다고 나와있습니다.
Q. I have an ITIN, but my spouse has a valid Social Security number. Can we get a payment?
A. If you and your spouse file a joint return, you will not get a stimulus payment.
참고로 바로 위 “그럼?”님의 질문도 명확하게 답이 되어있네요.
Q. If I have a valid Social Security number and my child has an ITIN, do I get extra money for the child?
A. No. To qualify for the extra credit for qualifying children, not only do the taxpayer and spouse, if filing jointly, need valid Social Security numbers, but the qualifying child must also have a valid Social Security number.
더 자세한 참조는…
h t tp://www.irs.gov/newsroom/article/0,,id=181995,00.html
