"The child lived with you for more than half the year"

bruce 98674 · ‎January 12, 2020

On a joint return, 5 years old child lived with a spouse overseas for 10 months then both came to USA as non-resident aliens with social security numbers. Spouse had no income for 2019. Can the child tax credit be claimed when child lives with non-taxper spouse over half the year on joint return?

Hal_Al · ‎January 12, 2020

Yes. The key is that it is a "joint return". Both spouses are "tax payer spouses", even if one had no income.

Critter · ‎January 12, 2020

On a joint return you do not use the terms mine and theirs, his and hers or anything such as that. You use the "royal we" so to speak ... when it asks if the child lived with "you" for more than 1/2 the year it means either parent or both parents ... think WE and not I.

"The child lived with you for more than half the year"

Deductions & credits

Deductions & credits