Child Tax Credit for Dual Status Child

[dad_123]

My wife and I full year resident under SPT and our son came to US in early 2019. He meets SPT in 2019 starting his arrival date, so he is a dual status for 2019. My question is that can I claim child tax credit for him in 2019?

I will be filing W-7 with my 2019 return to get his ITIN. He meets all other criteria for qualifying child.

[KarenJ2 · Accepted solution]

Yes, you can claim your child if he meets the other qualification for claiming child tax credit.  The rules for claiming a dependent only indicates that the child must be a US resident alien.  As he was in the US more than 183 days in 2019, he is considered a resident alien.

He only needed to live with you more than half the year to be claimed as a qualifying child..  You will not receive the $2,000 child tax credit because he does not have a SSN., however if he meets the qualifications, he would be eligible for the $500 credit for other dependents.

7 Requirements for the Child Tax Credit

Rules for claiming a dependent on your tax return

[dad_123]

Great...thank you so much.

[dad_123]

Hey there, what about in a departure year, where the child has been meeting SPT until the departure date but not a resident at the end of the year. 

[DianeW777]

As indicated by @KarenJ2 the rules for claiming a dependent only indicates that the child must be a US resident alien.  If he was in the US more than 184 days in 2020, he is considered a resident alien and eligible for the CTC.

Qualifying Child for the CTC

A child qualifies you for the CTC if the child meets all of the following conditions.

1. The child is your son, daughter, stepchild, eligible foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew).

2. The child was under age 17 at the end of 2020.

3. The child did not provide over half of his or her own support for 2020.

4. The child lived with you for more than half of 2020 (see Exceptions to time lived with you , later).

5. The child is claimed as a dependent on your return. See Pub. 501 for more information about claiming someone as a dependent.

6. The child does not file a joint return for the year (or files it only to claim a refund of withheld income tax or estimated tax paid).

7. The child was a U.S. citizen, U.S. national, or U.S. resident alien. 

Exceptions to time lived with you.   

A child is considered to have lived with you for more than half of 2020 if the child was born or died in 2020 and your home was this child's home for more than half the time he or she was alive. Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you.

• For more information see IRS Publication 972.