How do I claim my son if he lives in another country and I pay child support

[xmasbaby0]

You do not enter anything on a tax return about paying child support.  Paying child support does not entitle you to claim the child as a dependent.    The IRS cares about physical custody.   You say your child lives abroad.  You do not mention whether your child's other parent is a U.S. citizen who is claiming the child on a tax return.   You have not mentioned whether your child has a Social Security number.   Provide more information.

[xmasbaby0]

IRS interview to help determine who can be claimed:

https://www.irs.gov/help/ita/who-can-i-claim-as-a-dependent

[Opus 17]

The only way you can claim a child living overseas as a dependent, is if you meet all the following tests. 

1. The child is a US citizen or green card holder and has an SSN that is valid for working in the US.

2. The child's own income is less than $5500 for 2024.

3. You pay more than half the child's total financial needs (not just child support).  The child's total financial support includes personal expenses like clothing, medical care, food, travel and education, and also a share of family expenses (if the child is living in a home with 3 other people, the child's financial needs include 1/4 the household expenses like rent or mortgage, utilities, insurance, repairs, and so on.)

4. The child is not living in the home of a US taxpayer.  For example, if the child is living with the other parent, that other parent can't be a US citizen or green card holder (because if they are, the fact that they are living with the child gives them priority to claim the child as a dependent.)

Child support, by itself, never qualifies a parent to claim a child as a dependent.  

[pk]

@Atif-benyosef-alsiddiqi , salam aliquom.

Agreeing with my colleagues @xmasbaby0  and @Opus 17  for  their excellent response to your question as articulated, I am just wondering as to what you are trying to achieve.  So I would just to add the following :

(a) Currently  the dependent deduction is zero

(b)  For Head of Household filing status  generally requires the qualified child to be residing with you in the US ( except for child in Canada or Mexico ) --

(c) Child and Dependent care credit requirements are  here -- > Child and Dependent Care Credit information | Internal Revenue Service

(d) For Earned Income Tax Credit  the qualifying child  rules are here -->  Qualifying child rules | Internal Revenue Service

(e) For Child Credit , the requirements  are --> Child Tax Credit | Internal Revenue Service

While I do recognize  that some of the information herein may be duplicative, I just put these here just for completeness.

Is there more one of us can do for you ?

[Opus 17]

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@pk wrote:

@Atif-benyosef-alsiddiqi , salam aliquom.

Agreeing with my colleagues @xmasbaby0  and @Opus 17  for  their excellent response to your question as articulated, I am just wondering as to what you are trying to achieve.  So I would just to add the following :

(a) Currently  the dependent deduction is zero

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While the dependent "deduction" was removed from the tax code, there is a $500 credit for an "other dependent," which is what a child who does not live in your home might qualify for, under the conditions I discussed.   Agree that this child can't make the taxpayer eligible for EITC, the Child and Dependent Care Credit (for day care expenses) or for head of household.