@AmeliesUncle wrote:
@Opus 17 wrote:
First, your ex may not claim a child living outside the US as a dependent unless that child is a US citizen or permanent resident and has a Social Security number or green card,
Citizens or Residents of Mexico and Canada, as well as those with ITINs may still be able to be claimed as dependents. However, the benefits of those kinds of dependents may be much more limited.
You are correct about Mexico and Canada, I forgot that. However, you are incorrect about ITINs. While the software might let you claim a dependent who has an ITIN but who does not live in the US, it is not allowed under the law. See Table 5 on page 11 here.
https://www.irs.gov/pub/irs-pdf/p501.pdf
To claim a dependent, the person must be a US citizen, US resident alien, US national, or a resident of Canada or Mexico.
