@AmeliesUncle wrote:
@Opus 17 wrote:
@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.
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
Maybe I'm missing it, but where do you see that the child needs a SSN if they are outside of the US?
The child needs to be a US citizen, resident alien, or US national, or resident of Mexico or Canada.
- US citizen is eligible for an SSN, and the taxpayer should never get an ITIN for a child who is eligible for an SSN
- Resident alien means one of two things;
- Has a green card, making them a "permanent resident" even if they are not physically living in the US (and gives them an SSN), or
- lived in the US more than half the year and meets the substantial presence test.
A child who is not a US citizen, not a green card holder, not a resident of Mexico or Canada, and does not meet the substantial presence test, can't be claimed as a dependent. As a shortcut, therefore we can say that a child living outside the US, Mexico or Canada can't be claimed as a dependent unless they have an SSN (because all children who could be claimed are eligible for SSNs).
Getting back to the topic, if this taxpayer's home country is Canada or Mexico, the non-custodial US parent can claim the children if there is a form 8332. Child #1 and child #2 will be claimed with their SSNs and child #3 will need an ITIN. If the taxpayer's home country is anywhere else, child #1 and child #2 can be claimed using their SSNs if the custodial parent gives the US non-custodial parent a form 8332, but the US parent can never claim child #3 unless the parents apply for and receive US citizenship for the child, or the child lives in the US with the US parent and passes the substantial presence test.
