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Deductions & credits
You can claim your child as a dependent if the child lived with you more than half the nights of the year. The child does not need to pass the substantial presence test as long as the parents passed the substantial presence test.
However, the child will only qualify for a $500 'other dependent' tax credit. The child does not qualify for the $2000 child tax credit unless it has a Social Security number.
Since your spouse does not meet the 'substantial presence test', here's how you can file your taxes with a Non-Resident Alien Spouse.
Here's more Tax Tips for Resident and Non-Resident Aliens.
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‎January 8, 2024
1:03 PM