can I claim child tax credit if my son is living outside U.S.?

[huanglang01]

I am a resident alien working in the U.S. My wife is a non-resident alien, and my son is a U.S. citizen. Both of them live outside the United States throughout the year. Am I eligible to claim the child tax credit for my son?

[Mike9241]

No. the rules for having a qualified child for the CTC are the same as those for a dependency exemption

one rule for your son to be a qualifying child is that he had to live with you for more than 1/2 the year.