- Apply firstly for your child’s US State birth certificate to include named parents.
- Send a copy of the birth certificate along with a completed HR Form 1901 to USA SpGp to register the child as a dependent. The form is certified by In-Country Support Officer and submitted to Defence Business Services (DBS) for action.
- Apply for your child’s US passport.
- Request a British Passport Application Form from USA SpGp at the British Embassy in Washington DC – these are the only application forms which will be accepted by the passport office for service personnel serving overseas and their dependents. See MOD UKBC – Passports for further details.
- Once US birth certificate and US passport are received follow the instructions for registering a birth abroad at the following link: https://www.gov.uk/register-a-birth.
- If the application requires a letter from your employer please request through the In-Country Support Team.
Children Born in the US – Tax Issues
Parents expecting a child to be born in the US during their tour in the US, should consider the implications of a child with dual nationality in regards to US tax implications for the child when they reach an age where they earn an income. Being a dual citizen of the UK and the US can have significant tax implications, including any investments that the person holds (including ISAs), any inheritance that they receive from a US citizen (such as pensions), have sold or re mortgaged a UK property or simply if their income is over $100,000.
As a dual citizen the child, when they reach employment age, must by US law file a US tax return, even if they live in the UK. If they don’t, the fines can be significant and the IRS will be alerted when they next renew their passport if not before, or if they travel to the US. The only way around this would be to renounce their US citizenship.
However, whether they will pay any US tax is a more complex question. They will get credit against their US tax bill for the tax they pay in the UK. If you’ve paid more tax in the UK than their US tax bill, there’ll be nothing further to pay. But it should be noted that things are taxable in the US differently than in the UK (e.g. different rules on house sales and pension contributions) and you get different deductions so it isn’t as easy as just seeing which rate is higher.
As Tax is a personal issue, MOD cannot offer guidance, but parents should seek appropriate advice on this issue if the child retains dual citizenship. HMRC provide a useful assessment guide for dual residents and the US IRS also provides an information fact sheet.
Should parents wish to consider the option of having their child in the UK to negate the dual nationality issue, then they should engage early in the pregnancy with the BDSUS health team to review the options available.
|Register a birth (does NOT include a copy of the certificate)||£150.00|
|Copy of a birth registration certificate||£50.00|
|Return Postage to the US||£25.00|
- Please see MOD UKBC – Passports for passport fees as this is not included.
- You may claim for the cost of your child’s US Passport and UK Birth registration using BDS-US Form 100. You may NOT claim for your child’s UK Birth certificate which is covered under COLA.