US permanent resident and citizenship by derivation
david ingram replies:
sorry this has taken so long
The chart included will tell you what circumstances make you a US citizen
my mother was american born and raise and educated in the united states but married an american. she paid taxes for years at the consultate in toronto ontario and then became a canadian citizen at which time her social security no. changed. i ahave the american one and am looking for a lawyer to find out about tax years that she paid but without the social security no. from the states i can not go to IRS. cAN YOU HELP ME AS SHE IS DECEASED NOW AND I WANT TO LIVE WITH HER RELATIVES WHO ARE IN THE STATES
I think you mean she married a Canadian??? and I will proceed on that assumption.
Shew would also not have changed her social security number (SSN). That is so rare that she would have had to be in the witness protection program or have had someone use her number in a STOLEN identity, MIXED identity or SCRAMBLED SSN manner.
You can see a recent IRS warning on Identity theft involving Non-resident and foreign accounts (affects 10,000 o5r so of my readers) at: http://www.irs.gov/businesses/international/article/0,,id=121498,00.html
If you go to www.irs.gov and search on the key word identity theft you will find much more.
If your mother was a US citizen and you are 52 or younger, you are likely a US citizen.
I am assuming this because you said your mother was educated in the US. If she came to Canada after age 19 and you are under 52, you are a US citizen.
The rules are that if you were born after Dec 24, 1952 and your mother lived in the US for 10 years, five of which were after age 14, you are a US citizen.
So if your mother lived there until age 20, you are a US citizen.
If you were born after November 14, 1986 and your mother lived in the US for five years with only '2' years after age 14, it ,means that you are a US citizen if she came to Canada at age 17 or older.
If you were born prior to Dec 24, 1952, you may stioll be aUS citizxen if you spent time in the US going to University, etc.
If you think you are a citizen, apply for a US passport. Be prepared to prove your mother's situation which may mean that you have to find school records, doctor's records, dentist's records, etc.
Even if you are over 52 and did not live int eh US as required, note 4 at the end of the chart points out that you are likely entitled to an exemption and area US citizen.
If you are a US citizen, which is likely if you are under 55, you can just go to the USA to live.
Your citizenship has nothing to do with whether your mother filed her returns in teh US although she should have filed up until the date of her death and if she has an estate, an estate 706 tax return should be filed.
The following chart will show you if you are a US citizen. The bad news is that if you find yourself to be a citizen and claim that citizenship, you will have to file 6 years of back US taxes. That is where I come in. We would be glad to help.
For determining whether LEGITIMATE CHILDREN BORN OUTSIDE The U.S.
acquired U.S. citizenship at birth.
PERIOD | PARENTS | RESIDENCE REQUIRED OF:
STEP 1 |STEP 2 |STEP 3 | STEP 4
Select | Select | Measure citizen parent's residence | Determine whether child
period in | applicable | against the requirements for the | has since lost U.S.
which | parentage | period in which child was born. | citizenship. (The child
child was | | (The child acquired U.S. citizen- | lost on the date it became
born. | | ship at birth if, at time of the | impossible to meet the
| | child's birth, citizen parent had | necessary requirements,
| | met applicable residence | never before age 26.)
| | requirements.) |
Prior to | one parent | Citizen parent had resided in the | None.
05/24/34 | US citizen | U.S. (Originally only fathers could |
| | transmit: mothers added Oct.94) | (see note (5))
On/after | Both are | One had resided in the U.S. | None.
05/24/34 | citizens | |
& prior to | One citizen | Citizen had resided in the U.S. | 5 year's residence in the
01/13/41 | one alien | | U.S. or its outlying
| parent. | | possessions between ages of
On/after | One citizen | Citizen had resided in U.S. or its | 13 and 21. OR. 2 years'
01/13/41 | one alien | outlying possessions 10 years, at | continuous presence in
and prior | parent. | least 5 of which were after age | U.S. between ages 14 and
to | | 16, or if citizen parent served | 28. (NONE, if at time
12/24/52 | | honorably in U.S. Armed Forces: | of child's birth, citizen
| |(1) between 12/07/41 and 12/31/46 | parent was employed
| |(5 of the required years may | by a specified U.S.
| | have been after age 12); or note (2) | organization. This
| | between 12/31/46 and 12/24/52, | exemption is not applicable
| | parent needed 10 years physical | if parent transmitted
| | presence, at least 5 of which | under *(1) or *(2) opposite.)
| | were after age 14. | Notes (1). (2). and (4).
| Both are | One had resided in the U.S. or its | None.
| US citizens |outlying possessions. |
On/after | Both are | One had resided in the U.S. or its | None.
12/24/52 | citizen | outlying possessions note (3). |
& prior to | One citizen | Citizen has been physically present in | None.
11/14/86 | one alien | US or outlying possessions 10 years, |
| parent. | at least 5 which are after age 14 note (3). |
On/after | Both are | One had resided in the U.S. or its | None.
11/14/86 | citizen | outlying possessions |
| One citizen | Citizen has been physically present in I None. |
| one alien | US or outlying possessions 5 years, |
| parent. | at least 2 which are after age 14 note (3). |
1. Absence of less than 60 days in the aggregate (total) will not break continuity of physical presence for this purpose. Honorable service in US armed forces counts as residence or physical presence.
2. No specific period of residence is required if alien parent naturalized before child reaches 18 years and child begins to reside permanently in U.S. prior to 18th birthday.
3. Physical presence abroad of dependent unmarried son or daughter as member of household of a person serving honorably in U.S. Armed Forces or employed by U.S. government or international organization may be counted as physical presence.
4. The retention requirement was repealed by Act of 10/10/78. Persons who had on
10/10/78 failed to retain are relieved from having to do so. Those who have previously lost citizenship by a failure to satisfy retention requirements of the Acts of 1934, 1940, and 1952 may NOT be reinstated.
5. Until Oct 20, 94, only father could transmit. Changed with President Clinton signing the Technical Corrections Bill giving citizenship to children of US citizen mothers.
(Aug 16, 2003 recreated from official US documentation for the CEN-TA-PEDE. newsletter of the CEN-TA GROUP,