My son (16, US citizen) has moved to his father overseas. I want to claim him but does Form 8332 apply when father is not US citizen and can't file US tax return anyway?

[lizzyspring]

Child is US citizen, I am too, father is not and doesn't live in the US and is not a greencard holder. Father is therefore by law not required to file a US tax return. Do I still need to have him sign a form 8332 or a piece of paper saying he's not claiming my son on a US tax return?

[SweetieJean]

When did he move?

[lizzyspring]

This year. Although I don't know why this would be relevant to filing a tax return in any year and still claim him as long as he's considered a minor or fulltime student

[Hal_Al]

"this year" isn't definitive enough. What exact date? There are two types of dependents, "Qualifying Children"(QC) and standard ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is an age limit, a relationship test and residence test. Only a QC qualifies a taxpayer for the Earned Income  The residence test says the child must live with you more than half the year.

[lizzyspring]

I can still claim him as long as the other parent doesn't claim him on a US tax return, even without the QC living with me. My question is "Do I still need a Form 8332 if the other parent is not eligible to file a US tax return?" Problem is; Form 8332 asks for father's SSN which he doesn't have.

[Hal_Al · Accepted solution]

No, you do not need form 8332,
You can claim the child as a dependent, and you can claim the Child Tax credit (if the child is under 17). You cannot claim the EIC, or Head of Household based on that child.

[lizzyspring]

Thanks! For 2017 return I can still claim the Child Tax Credit (and he was also living with me for +6months. Next year he'll turn 17, so no Child Tax Credit can be claimed on the 2018 return.

[Hal_Al]

If he  was also living with you for +6months, in 2017,  he is your qualifying child, and your are the custodial parent (tax wise). You can claim EIC, and HoH and the form 8332 question is not relevant.
And, yes, no Child Tax Credit for 2018; dependent exemption only.

[retiredintexas]

Great Information. How do you inform the IRS that the reason you are not attaching the required form is because the Custodial Parent is a non resident, non citizen whom does not have a US SSN or file US tax returns?

[macuser_22]

@retiredintexas - if the IRS questions it you just answer their letter with the facts which should take care of it.

[staedeli]

Hi. My child is not a US citizen or resident and has no SSN. Neither does the mom. I moved to the US after divorce. I'm sending Child support every month. Can I claim the child as a dependent? Can I claim support payments?

[Hal_Al]

No, you cannot claim your child because he  is not a US citizen or resident. This assumes he is also not a resident of Mexico or Canada.
Child support is not deductible, by anyone.