You can claim your child as a dependent if the child lived with you more than half the nights of the year since it was born. The child does not need to pass the substantial presence test as long as the parents passed the substantial presence test, and the child lived with the parents for more than half the year, or more than half the nights that the child was alive if the child was born in 2020.
However, the child will only qualify for a $500 “other dependent“ tax credit. The child does not qualify for the $2000 child tax credit or the stimulus payment/recovery rebate unless it has a Social Security number. If the child is not eligible to apply for a Social Security number, you cannot get these tax benefits.
