how to include dependents in the next tax exercise and benefit from deductions

Hi Clara,

While the linked article below explains when you can claim your children as dependents, there may not be any tax benefit from amending your 2021 tax return to include them.  They would need to have been assigned ITIN numbers and the IRS states:  "No, you may not claim the child tax credit for a child with an ITIN. The child must have an SSN to be a qualifying child eligible for the child tax credit (CTC), additional child tax credit (ACTC), refundable child tax credit (RCTC) or the nonrefundable child tax credit (NCTC)."

Claiming a Non-Citizen Spouse and Children on Your Taxes

Non-citizen dependent children

You can claim a non-citizen child as a dependent on your tax return, which would likely entitle you to a dependent credit, if the child meets the IRS definition of a "qualifying child." This is the same standard that applies to children who are citizens. Your child is a qualifying child if all of the following apply:

• The child is your son, daughter, stepchild, foster child, brother, sister, half-brother, half-sister, stepbrother, stepsister, adopted child or a descendant of one of these, such as a grandchild. Adopted and biological children are treated the same
• On the last day of the year the child is either younger than 19; a full-time student younger than 24; or permanently and totally disabled
• The child lived with you for more than half the year
• You provided more than half of the child's financial support during the year
• The child did not file a joint tax return with his or her spouse, if married, except only to claim a refund of taxes withheld or estimated taxes paid
• The child must be a U.S. resident alien, U.S. national, or resident of Canada or Mexico

If your non-citizen child dependent does not have a Social Security number (SSN), you'll need to obtain an Individual Taxpayer Identification Number (ITIN) from the IRS for him or her.