Dependent Living in Mexico

[anthonyr01]

The taxpayer lived in the United States, while his Spouse and dependent children moved to Mexico for the 2022 tax year. The taxpayer provided support for his spouse and dependents while they lived in Mexico. The spouse and dependent have SSN's. Can the taxpayer file as Married filing Jointly and claim the dependents on his return, does he qualify for the EITC, CTC, and/or OD< 

[Bsch4477]

 Since they are able to file jointly and the child lives with one of the taxpayers, they would get CTC. But since the child has to live in the US for EIC, they would not get that credit. 

[MarilynG1]

If you were legally married as of 12/31/2022, you can file ad Married Filing Jointly, even if separated from your spouse.

You can claim your Dependents on your return, as long as you meet the qualifications, which it appears you do. 

You may also qualify for the Child Tax Credit and Earned Income Credit, depending on reasons for separation, and your earned income.

@anthonyr01 

[Bsch4477]

@MarilynG1 

To be a qualifying child for the EITC, your child must live in the same home as you in the United States for more than half of the tax year. The United States includes the 50 states, the District of Columbia and U.S. military bases. It does not include United States possessions such as Guam, the Virgin Islands or Puerto Rico.