I am a US citizen. I have a baby 10 months old also a US citizen with an SSN. My spouse is a foreign national without an SSN/ITIN and has no financial ties to the US. All 3 of us now live together overseas for the long term.
Questions on 2025 tax return for next year :
1. Can I e-file the 2025 tax return with my baby as a dependent without my foreign national spouse ? If so, what filing status can I use ?
2. Can I deduct out-of-pocket expenses for my baby on hospitals, Dr offices, vaxes, Rx...etc when the services/meds are provided by non-US citizens/institutions overseas ?
3. Can I deduct out-of-pocket expenses or claim the Child and Dependent Care Credit for my baby's care provided by nannies, sitters, and/or day care centers when they are non-US citizens/institutions overseas ?
Thanks
