F-1 resident aliens, (F-1 students who have been in the U.S. for more than 5 years) can treat their non-resident alien F-2 spouse as resident alien for tax purpose and file jointly.
I was wondering if a non-resident alien child on F-2 visa (e.g. in the U.S. for only 2 years) can be treated as a resident alien for child tax credit and according to which publication?
P.S. per publication 972, page 3, a qualifying child for child tax credit must be a U.S. citizen, U.S. national, or U.S. resident alien.
