Schedule 8812 – Yes and No Boxes Checked – Special Circumstances
As you can see from the instructions below, it is appropriate in certain situations for the Yes & No boxes to be checked in Part I of Schedule 8812. If you do not feel both boxes should be checked, you may want to review the dependent entries.
Per the IRS Instructions for Schedule 8812, page 3:Special circumstances. Even if your child does not meet the substantial presence test, your child may meet an exception or be treated as a resident of the United States in certain circumstances. If your child does not meet the substantial presence test, but one of the following special circumstances applies, check both the “Yes” and “No” boxes for that child.
- First-year election. If your child was present in the United States for at least 31 consecutive days in 2017 and meets the substantial presence test for 2018, your child may be considered a resident of the United States for part of 2017 if you make a valid election. See First-Year Choice under Dual-Status Aliens in Pub. 519.
- Child adopted by U.S. citizen or national. A child legally adopted by you or lawfully placed with you for legal adoption is not required to meet the substantial presence test if you are a citizen or national of the United States, and, for your entire tax year, the child has the same main home as you and is a member of your household.