According
to the substantial presence test I'm a resident alien, since I've been in the
US for over 183 days during 2015. My children however have come to the US later than me and have been in the US for
less than 183 days during 2015 (and 0 days in the years before), therefore
they're still nonresident aliens.
During 2015 my children have lived
with me for over 6 months, but not all this time was in the US, part of it was in my home country. My wife does not work and does not have any income.
Can I declare my children as my dependents and claim child tax credit?
