Child Tax Credit if child lives abroad with spouse

[nd_sr132]

I am curious if I or my spouse can claim the 2024 Child Tax Credit under these circumstances:

1. Married Filing Jointly. My spouse has non-resident tax status but is treated as a resident since I work in the US and thus have tax residency status.

2. My child has US citizenship. My spouse and I do not have citizenship or PR status.

3. My child lived abroad with my spouse for the entire year of 2024.

Thanks for your opinion.

[Vanessa A]

Possibly.  If your child is a US Citizen and has a Social Security number that is valid for employment, then it is possible for you to claim them since you are filing jointly and your spouse is being treated as a US Resident for tax purposes.

In Order to claim a child for the Child Tax Credit the following must apply:

• They are UNDER 17 years old
• They are your child, foster child, step child, sibling, grandchild or descendent of one of those
• They did NOT provide more than half of their own support
• They lived with you for more than half of the year Since they are living full year with your spouse and they are being treated as a US Resident for tax purposes, and you are filing a joint return, this would count as living with you for the full year.
• Be a US Citizen, US National or a US Resident Alien
  
   

[nd_sr132]

Thank you. I just want to clarify that I lived in the US while my spouse lived abroad in 2024. So my child may still be qualifying because they lived with my spouse, but not with me?

[Vanessa A]

Yes.  That is correct.  Since your spouse is choosing to be treated as a US Resident for tax purposes and the child, who IS a US Citizen as long as they have a SSN valid for employment, lived with them for the entire year and you are filing a joint return you are treated as one unit for tax purposes you can claim the child tax credit as long as the child other wise qualifies. 

If you were NOT filing a joint return, you would NOT be able to claim them for the Child Tax Credit since they did not live with you.