My sons just got their citizenship in August 2018 until then they lived abroad with their mother (filing jointly) they would qualify as my dependents for Aug-Dec 2018?

[grasciella07]

their mother also just became an US resident in August when they migrated to the USA for the first time. so for dependency purposes my kids would be considered only 5 months? Also for my wife would she be considered part-time NYS residency?

[Bsch4477]

If they were citizens on December 31, 2018, they were citizens the entire year for tax purposes. So, yes they qualify for dependents.