Deductions & credits

A sincere thank you for the response. Ironically, the best outcome for this family is if they can substantiate there is NOT 1/2 support. That part about not existing for US tax purposes before arriving.... where would I look for a reference on that? It doesn't seem illogical, but I haven't seen anything that expresses precisely that; also, I  believe that if this person happened to have US sourced income prior to the date of arrival, that income would go on that 2024 tax return and that seems contrary to the theme of not existing prior to arrival... Arghh, I'm going circular on this.  I really do appreciate you understanding the core initial question and sending your view....  just because I don't like the outcome doesn't mean it's wrong, as they say....