Claiming kids

[Lunchbox512]

My brother lives & works in the US. His kids lives in Mexico. He wanted to file and claim his kids but the notary public that he went to told him he couldn't claim them because they don't go to school in the US. 

But my brother takes care of them 100% financially. Need advice to help him out!

Thanks

[DanaB27 · Accepted solution]

He cannot claim the kids if they did not live with him.

Please see the requirements to be a Qualifying child:

• They're related to you.
• They aren't claimed as a dependent by someone else.
• They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren’t filing a joint return with their spouse.
• They're under the age of 19 (or 24 for full-time students).
  • No age limit for permanently and totally disabled children.
• They lived with you for more than half the year (exceptions apply).
• They didn't provide more than half of their own support for the year.