If your children meet all these tests then you may claim them as dependents.
First, anyone claimed as a dependent on a tax return must have either a valid SSN or ITIN or they can not be claimed.
Second:
- You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer.
- You cannot claim a married person who files a joint return as a dependent unless that joint return is only a claim for refund and there would be no tax liability for either spouse on separate returns.
- You cannot claim a person as a dependent unless that person is a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico.
- You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative.
Test to be a Qualifying Child:
1. The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.
2. The child must be (a) under age 19 at the end of the year and younger than you (or your spouse, if filing jointly), (b) under age 24 at the end of the year, a full-time student and younger than you (or your spouse, if filing jointly), (c) any age if permanently and totally disabled.
3. The child must have lived with you for more than half of the year (except for temporary absences such as for school)
4. The child must not have provided more than half of his or her support for the year.
5. The child is not filing a joint return for the year (unless that return is filed only as a claim for refund).
6. If the child meets the rules to be a qualifying child of more than one person, you must be the person entitled to claim the child as a qualifying child.
Answers are correct to the best of my ability but do not constitute legal or tax advice.
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