AmyC
Expert Alumni

Deductions & credits

The Child Tax Credit law states that a child must have lived with you over half the year. Half the year is 183 days so you pass the mark and should be allowed to claim him. The law does not say" in the US" because people live all over the world.

 

In addition, it could be argued that your son was vacationing with family. For example, if you send you son to summer camp and he is gone all summer, he is considered to live with you even though he isn't actually with you. Same for vacations, college, various life events the child is presumed to be returning home and only gone for a temporary absence.

 

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