Yes they could if they get an ITIN and they are treated like US resident aliens for the entire 2016 tax year (along with meeting all the other requirements). According to the IRS, to meet the citizenship test, the child must be a U.S. citizen, U.S. national, or U.S. resident alien. Please click this link for more information : <a rel="nofollow" target="_blank" href="
https://www.irs.gov/uac/ten-facts-about-the-child-tax-credit">https://www.irs.gov/uac/ten-facts-abou...>
