hiro
New Member

Child tax credit and interest income for dual-status tax payers

My question is similar to this post but the situation is completely opposite.

https://ttlc.intuit.com/questions/4331329-can-i-claim-child-tax-credit-as-dual-status-resident-chose...

I have been a Japanese resident alien since 2013, and left the US in August 2018. I should therefore file the tax return as a dual-status alien. According to Pub 519 and other instruction, I'm supposed to file Form 1040NR. Thus I've read through the 1040NR instruction, and got the following questions: 

  1. Can I claim child tax credit? I have two kids who have US citizenship and lived with me throughout 2018 (in the US until August and in Japan since September). According to the 1040NR instruction, Japanese citizens are not allowed to put qualifying dependents on the form, but I'm not sure if this rule applies to dual-status aliens who have been residents until the middle of the year.
  2. How can I declare my interest income from US banks? There is no box to put the information from 1099-INT in the Form 1040NR. Or, the interest income is tax-exempt in my case?

I've carefully read many many instructions but couldn't find any answers to these questions, probably because my situation is quite uncommon. I really appreciate it if you help me.