I got divorce overseas in Nov 2017. My us citizen son is living with his mom in overseas per divorce agreement. the spouse is no longer us resident, but sill have SSN. i m trying to claim my son for child tax credit and exepmtion. my spouse has signed form 8332 to waive claim as she is not going to file taxes in USA. Do I need to do anything or can I claim my son through form 8332.
give me some advice.
Yes, you can claim your son via Form 8332 and receive the CTC and his exemption. Unless you are single and have other children living with you, you will not use the Head of Household filing status. You are also not eligible for the earned income credit or the dependent care credit. The dependent needs to live with you for all of these.
You will e-file your tax return. You will then need to complete and print Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return with the box checked for:
Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent (or certain pages from a divorce decree or separation agreement, that went into effect after 1984 and before 2009) (see instructions)
The IRS mailing address is on Form 8453.