It sounds to me this is the last year of your residency in the US, is that correct?
If so, very likely you can claim your son on your taxes if he meets all the requirements. Please continue to read:
Per IRS, if you left the U.S. to re-establish your residence in your home country after you met the Substantial Presence Test SPT, (which you might have met), your residency termination date is generally December 31 of the year you leave. (12/31/2019) You are therefore considered a U.S. resident for the entire calendar year. You will be filing a Form 1040 for the whole year report worldwide income and claim your son as your dependent on your taxes if meet the "Credit for Other Dependents" rules from above.
However, you can claim to be a dual-status alien for the year you leave (2019) if you meet the following conditions:
Also, see IRS resources here: Last year residency
To check the rules if you can claim your son, click here: Credit for Other Dependents
Hi Lina,
Yes, this is my last year of my residency in US and I decide to claim my tax return as dual status, say
Jan-Feb resident alien and Mar-Dec nonresident alien. Also I lived with my son almost the who year, but most of the time I am a nonresident alien. I am worried whether I can claim the child tax credit in such situation.
Eric
If I understand your answer correctly, that means I can't claim the credit, if I will do a dual status tax return. Because from Mar-Dec, I will be regarded as a nonresident alien.
No, you will not be able to claim the credit on a dual status return. If you file a full year return, then you can take the child tax credit if you qualify. He will need to have a social security number.