MaryK4
Expert Alumni

Deductions & credits

This question is to qualify for the Child Tax Credit.  The Child Tax Credit (CTC) for 2021 is fully refundable if you (or your spouse, if filing a joint return) have a principal place of abode in the United States for more than half of 2021. 

 

"Abode" has been variously defined as one's home, habitation, residence, domicile, or place of dwelling.  The location of your abode often will depend on where you maintain your economic, family, and personal ties.  I guess the IRS is too fancy to ask if you lived in the United States for at least six months (which is how they used to ask...)

 

**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"

View solution in original post