Use My Child -
If you are not the custodial parent and the child does not live with you for 6 months or longer during the year and the absence from your home is not temporary, then you cannot claim the child as a dependent under the Qualifying Child rules.
NOTE - The child must have either a Social Security number or an ITIN issued by the IRS to be claimed as a dependent on a tax return.
You may be able to claim the child under the Qualifying Relative rules if they meet all the requirements under the rules.
To be a Qualifying Relative -
1. The person cannot be your qualifying child or the qualifying child of any other taxpayer. A child is not the qualifying child of any other taxpayer if the child's parent (or any other person for whom the child is defined as a qualifying child) is not required to file an income tax return or files an income tax return only to get a refund on income tax withheld.
2. The person either (a) must be related to you or (b) must live with you all year as a member of your household.
3. The person's gross income for the year must be less than $4,400 (social security does not count) in 2022
4. You must provide more than half of the person's total support for the year.
5. The person must be a U.S. citizen or a U.S., Canada, or Mexico resident for some part of the year.
6. The person must not file a joint return with their spouse.
