He lives in Poland but I pay 100% of his expenses and she is fine with me claiming him and willing to fill out the form 8332. The only problem is that form 8332 asks for her social security number, which she does not have as she is not a US citizen.
The 8332 form is a release of the exemption by the custodial parent. If she is not required to file a US tax return then she has no exemption to release so the 8332 form is moot and would not apply. Only a US taxpayer can release an exemption.
Thanks for the reply! My return was returned by the IRS saying that I should submit the 8332 to prove I can claim my son, but I had filed single. Should I just file head of household?
Trying to figure out how to claim my son who is a US citizen but lives in Poland as I pay 100% of his expenses.
You cannot file as HOH unless your dependent physically lives with you more than half the year.
Possibly a qualifying relative but proving support might be a problem. Perhaps other users have a suggestion.
---Tests to be a Qualifying Relative (& Unrelated Persons)---
(Must meet ALL of these tests to be a dependent)
1. The person cannot be your qualifying child or the qualifying child of any other taxpayer.
2. The person either must be related to you, or must live with you all year (all 365 days - There are exceptions for temporary absences such as school, illness, business, vacation, military service) as a member of your household.
3. The person's gross income for the year must be less than $4,050 (tax-exempt income, such as certain social security benefits, is not included in gross income)
4. You must provide more than half of the person's total support** for the year.
5. The person is not filing a joint return.
In any case, the person must be a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico
The above is simplified; see IRS Publication 17, for full information.
<a rel="nofollow" target="_blank" href="https://www.irs.gov/publications/p17#en_US_2017_publink1000170933">https://www.irs.gov/publications/p17#en_US_2017_publink1000170933</a>
** Worksheet for determining support
<a rel="nofollow" target="_blank" href="https://www.irs.gov/publications/p17#en_US_2017_publink1000171012">https://www.irs.gov/publications/p17#en_US_2017_publink1000171012</a>
You can't claim any dependent unless they are a US person first. This means US citizen or US resident. If your child is not a US citizen you can't claim them regardless of form 8332.
If the child is a US citizen, then you need form 8332. Since the other parent does not have an SSN, I suggest that you ask the other parent to fill out form 8332 with all the other information, sign it, and then express it to you in the US so you have the original with an original signature on it, not a copy. Also ask your ex to provide a photo copy of the first page of their foreign passport. You would mail the IRS the form 8332, the copy of their passport, and a brief letter explaining that the other parent does not have an SSN and that you are claiming the dependent because you have a release and you have paid the child expenses.