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Level 3
posted Mar 23, 2024 12:44:35 AM

MFS Husband is nonresident alien - can I report my child as dependent?

I am a US citizen living in Japan. My husband is a nonresident alien. He has not lived in the U.S. in over 10 years and has no U.S. income. 

We both pay for our child's expenses.

As my husband is not filing tax as he has no U.S. income, could I report my child as dependent (qualifies for child tax credit)?

I am choosing MFS. I work and pay for half of household and child's expenses.

0 1 2839
1 Best answer
Level 15
Mar 23, 2024 1:27:51 AM

Qualifying child – and eligible to be claimed as a dependent the rules are:

  • Must be a US citizen, resident alien or national or a resident of Canada or Mexico
  • Related to you - son. daughter. stepchild, eligible foster child, or a descendent of my of them; brother, sister, half-brother, half-sister, stepbrother, stepsister or a descendent of any of them. Adopted child if legally adopted or an individual lawfully placed with the taxpayer for legal adoption. Eligible foster child is one placed with the taxpayer by an authorized placement agency or by judgment decree or order of any court with jurisdiction.
  • Must be either: a) under 19 at the end of the year and younger than the taxpayer claiming or b) under 24 at the end of the year and a full-time student. A full-time student is one who is enrolled full-time in school (but not online or correspondence schools) during any part of 5 calendar months during the calendar year or took a full-time course of institutional on-farm training under the supervision of an accredited agency.
  • Same principal abode as you for more than ½ the tax year. Temporary absences are ignored.
  • Hasn’t provided over ½ their own support. Taxable or nontaxable scholarship payments are ignored in determining support.
  • Hasn’t filed a joint return – unless there is no tax liability.
  • If a qualifying child of more than one person there are tie-breaker rules

However, for the CTC and Earned Income Credit, if you lived with your spouses for the last six months of 2023, you must file a joint return to claim them.  

 

Your child needs an SSN or ITIN

and the rules say you must provide OVER 50% of the costs of keeping up the household  if you did not live with your spouse for the last six months of 2023

 

1 Replies
Level 15
Mar 23, 2024 1:27:51 AM

Qualifying child – and eligible to be claimed as a dependent the rules are:

  • Must be a US citizen, resident alien or national or a resident of Canada or Mexico
  • Related to you - son. daughter. stepchild, eligible foster child, or a descendent of my of them; brother, sister, half-brother, half-sister, stepbrother, stepsister or a descendent of any of them. Adopted child if legally adopted or an individual lawfully placed with the taxpayer for legal adoption. Eligible foster child is one placed with the taxpayer by an authorized placement agency or by judgment decree or order of any court with jurisdiction.
  • Must be either: a) under 19 at the end of the year and younger than the taxpayer claiming or b) under 24 at the end of the year and a full-time student. A full-time student is one who is enrolled full-time in school (but not online or correspondence schools) during any part of 5 calendar months during the calendar year or took a full-time course of institutional on-farm training under the supervision of an accredited agency.
  • Same principal abode as you for more than ½ the tax year. Temporary absences are ignored.
  • Hasn’t provided over ½ their own support. Taxable or nontaxable scholarship payments are ignored in determining support.
  • Hasn’t filed a joint return – unless there is no tax liability.
  • If a qualifying child of more than one person there are tie-breaker rules

However, for the CTC and Earned Income Credit, if you lived with your spouses for the last six months of 2023, you must file a joint return to claim them.  

 

Your child needs an SSN or ITIN

and the rules say you must provide OVER 50% of the costs of keeping up the household  if you did not live with your spouse for the last six months of 2023