Can I claim my step children living abroad?

[krischelle]

Good afternoon, I was wondering if I could claim my step children living with my wife in the philippines? We are filing jointly (i will need to apply for ITIN for my wife) and it says that you can claim children as long as they have lived with you for 6 months of the year. Since we are filing jointly, would it still apply since they are living with my wife? Any help would be appreciated. Thank you very much.

[NCperson]

run the scenario through the IRS app....it's more complicated than just living with you requirement. 

https://www.irs.gov/help/ita/whom-may-i-claim-as-a-dependent

[macuser_22]

There are two types of dependents,  Qualifying Child and Qualifying Relative - the each have different requirements.

The child must have lived with *you*, in your home for more than half the year to be your Qualifying Child dependent, since they did not, they cannot be a Qualifying Child dependent.

To calm a child as a Qualifying Relative Dependent, 1)  the child must must be a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico.  

And 2) you also must have paid more than half the the child's total support for the year.

If conditions 1 & 2 are not met that you cannot claim the child(ren) at all.

Worksheet for determining support
https://www.irs.gov/publications/p501#en_US_2018_publink1000292527

That is assuming that you file separate returns.

If you file a joint return then  the children might qualify as qualifying children if living with your spouse and if they are US citizens and have SSN's