Considering nationality when you are preparing taxes

• Nationality:
• U.S. Citizen:
• An individual born in the United States;
• An individual whose parent is a U.S. citizen;
• A former alien who has been naturalized as a U.S. citizen;
• An individual born in Puerto Rico;
• An individual born in Guam;
• An individual born in the U.S. Virgin Islands.
• The Child Citizenship Act, which applies to both adopted and biological children of U.S. citizens, amends section 320 of the Immigration and Nationality Act (INA) to provide for the automatic acquisition of U.S. citizenship when certain conditions have been met.
• One parent is a U.S. citizen by birth or through naturalization;
• The child is under the age of 18;
• The child is residing in the United States as a lawful permanent resident alien and is int the legal and physical custody of the U.S. citizen parent;
• If the child is adopted, the adoption must be final.