Dependents

[santhosh1987]

HI ,

My wife  went to India to take care of her dad in the month of march 2022. Our kids (US citizens) also staying with my wife since mar 2022 in Inida. They are still in India, can my kids qualify as dependents for tax returns filing now? I saw a IRS rules , that says to qualify for dependent they have to stay with me for more than half year. Can you please clarify, if they can be claimed as citizens?

[DanaB27]

If you are filing married filing jointly then you can select that the kids lived with you all year.

If you are legally separated then there is the option that the other parent can release the dependent for the Child Tax Credit. Please see Claiming a child as a dependent when parents are divorced, separated or live apart for more information. But it seems that this doesn't apply to you because your wife is just temporarily away to take care of her father.

Please see Who can I claim as my dependent? for additional information.

[santhosh1987]

Thank you.

Did Kid live with you for the whole year?  After answering yes, it ask for

Was all that time in the U.S.? Should i mention yes or no?  If no, asking for number of months.

[DawnC · Accepted solution]

If they normally reside with you in the US and their time in India is temporary, answer Yes.   Temporary absences do not count as time living away from home.  

A person is considered to have lived with you during periods of time when one of you, or both, are temporarily absent due to special circumstances such as:

• Illness,
• Education,
• Business,
• Vacation, or
• Military service.

It must be reasonable to assume that the absent person will return to the home after the temporary absence.  If the absence is not temporary, answer no and that they lived with you in the US for only 3 months.  

[santhosh1987]

Thank You.