Can I claim my children who were living abroad with wife for part of the year as dependents on a joint tax return?

[delfin2003]

I am a US citizen who got married abroad and had two biological children who were also born abroad. My children lived with my wife the entire time, before finally arriving to the US in September, 2024. I, however, was living in the US through all of 2024. My wife and my two children were able to get their social security numbers valid for employment, along with my wife’s permanent resident card in October, 2024. My wife and I are planning on filing a joint tax return. Can I claim both of my children on my 2024 tax return as dependents and receive a Child Tax Credit, even though my children have not lived with me, here, in the US, for more than half of 2024? Please advise.

[KrisD15]

Yes, since you are filing a joint return, the children need only have lived with one of you for more than half the year.

[delfin2003]

@KrisD15, thank you for a swift reply! Does it matter that my wife's status was that of a non resident alien while our children were living with her abroad? Her status changed from non resident alien to resident alien on entry to the US.

There's a very similar post here: https://ttlc.intuit.com/community/taxes/discussion/claiming-my-children-who-were-living-abroad-with-...

[DaveF1006]

It states in this IRS publication "Children usually are citizens or residents of the same country as their parents. If you were a U.S. citizen when your child was born, your child generally is a U.S. citizen. This is true even if the child's other parent is a nonresident alien, the child was born in a foreign country, and the child lives abroad with the other parent".

So if you were a resident alien or citizen at the time they were born, you will be able to claim them.

[delfin2003]

@DaveF1006 Thank for your input. Yes, I was a citizen at the time my children were born and I was also able to pass my US citizenship to them at their birth using CRBA.