I entered the U.S. as a Ukrainian Parolee in August 2023 and have been in the U.S. for 5 months and 10 days during that year. I plan to file taxes as a U.S. Tax Resident under the First-Year Choice.
I want to understand if my 5+ month presence during my first year in the country meets the requirement for eligibility for the Child Tax Credit (CTC). Or in other words, does meeting the First-Year Choice presence test alone qualify me for the CTC, or are there any additional requirements?
The IRS Interactive Tax Assistant (ITA) indicates my children qualify for the CTC based on their dependency status and my filing status, but it doesn’t assess whether the length of stay affects eligibility.
I couldn’t find any information on the IRS website on the exact duration of presence required to qualify for the CTC.
When I called the support line, they ran the same ITA test and informed me that according to the test, kids are eligible; also they do not see specific guidelines regarding the required duration of presence for the CTC, that this case is rare and I have to file for a credit and weight for additional questions from IRS if any, or read Publication 17. (I consulted with the tax law department and other departments they referred me to.)
Before reading Publication 17, I decided to ask this question here. I would appreciate any thoughts.
