Hi,
I have a similar situation.
My spouse and son came to the US on J1 and J2 visas in March 2023 and stayed troughout 2024.
I have arrived to the US in September 2023 as a J2 dependent of my spouse and subsequently changed my status to L1 on 18Jan2024.
We were all non-resident aliens in 2023 and in the beginning of 2024 as we were exempt individuals for substantial presence test.
I became a resident alien as of 18JAN2024 by meeting the substantial presence test.
At the end of the year I am a resident alien and my spouse and son on J visas are non-resident aliens.
We choose to treat my non-resident spouse as a resident for the whole 2024 and file a joint resident tax return for the whole 2024.
My question is - can our son also be considered a resident alien since both his parents are filing a 2024 tax return as residents even though only I met the substanutial presence test?
My plan is to apply for ITIN for him at the time of filing of the tax return. He 13 y.o. and does not have an EAD or SSN.
Am I right to assume that I can claim him as a dependent and get $500 tax creadit for other dependents?
Is he not eligible for $2000 dependent child tax credit?
