Claiming an Overseas Dependent for U.S. Tax Purposes

[TaxInquiry1]

Hello,

My child was born in December 2024 in Vietnam, and the mother is not a U.S. citizen. I am currently working on obtaining a Social Security number for my child. I understand that I can claim my child as a dependent on my 2024 tax return. Could you assist me with my 2025 tax return? My child will be in Vietnam until he turns 3 or 4, so he will not be living with me until then, but I will be providing full support by sending money to Vietnam every month. Since my child will not live with me for more than six months in 2025 and beyond, and the mother is not a U.S. citizen and will not claim the child as a dependent, I would appreciate guidance on how to handle this situation for my taxes in 2025 and in the future. Will my child still qualify as a dependent on my tax return in 2025 and beyond?

[Vanessa A]

Are you married to the mother? 

Does your child have US Citizenship? If so, then you would be able to claim them for the Child Tax Credit as the non custodial parent.

 If not, then you would not be able to claim them as a dependent if the live in Vietnam and you are not married to the mother and filing a joint return with the mother.  To be your dependent, the qualifying individual must be a U.S. citizen, U.S. national, U.S. resident...

Claiming a Non-Citizen Spouse and Children on Your Taxes

[TaxInquiry1]

I’m not married to the mother, but the child is my biological son, and he will be US citizen. I’m going through paper to get his social security number. The mother is not us citizen, and I’m not planning to claim her on my tax return or file married jointly. To claim my son as dependent, do I file as head of household or single? I maintain my home and doesn’t have any support from anybody and provide monthly financial support to my child while he lives overseas. 

[rjs]

You cannot file as head of household because the child did not live in your home (unless you have another child who did live in your home for more than half the year). You have to file as single.