My wife is currently in her home country, and our son (a U.S. citizen) is with her. She has spent more time with our son in 2024. Long story short, I will be filing as Married Filing Separately (MFS), and since I spent less than six months with my son, I cannot claim him as a dependent on my taxes. However, after doing some research, it seems that I may be able to use Form 8332 to claim him.
1) Is there a way to submit Form 8332 via e-file?
2) If I can claim my son using Form 8332, is it possible to claim him even though he has been outside the US for more than 7 months?
3) If I can't e-file Form 8332, do I e-file, and then send Form 8332 via mail to the IRS?
