My friend wife and child lives in another country but he support both of them. Neither one of them have a SS#, can he file them as dependents since he supports them?

[NORA43]

My friend asked me to help him fie his taxes this year. His wife and child live in another country. He supports both of the but neither one has an SS#, can he file them as dependents?

[jerry2000]

No. Anyone claimed on a tax return must have either a valid SSN or ITIN or they can not be claimed.
A spouse can not ever be claimed as a dependent.

Rules for Claiming an Exemption for a Dependent:

- You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer.
- You cannot claim a married person who files a joint return as a dependent unless that joint return is only a claim for refund and there would be no tax liability for either spouse on separate returns.
- You cannot claim a person as a dependent unless that person is a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico.
- You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative.

Test to be a Qualifying Child:
1. The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.
2. The child must be (a) under age 19 at the end of the year and younger than you (or your spouse, if filing jointly), (b) under age 24 at the end of the year, a full-time student and younger than you (or your spouse, if filing jointly), (c) any age if permanently and totally disabled.
3. The child must have lived with you for more than half of the year (except for temporary absences such as for school)
4. The child must not have provided more than half of his or her support for the year.
5. The child is not filing a joint return for the year (unless that
return is filed only as a claim for refund).
6. If the child meets the rules to be a qualifying child of more
than one person, you must be the person entitled to claim
the child as a qualifying child.

Test to be a Qualifying Relative:

1. The person cannot be your qualifying child or the qualifying child of any other taxpayer.
2. The person either (a) be related to your in one of the following ways:
Your child, stepchild, foster child, or a descendant of any of them
Your brother, sister, half brother, half sister, stepbrother, or stepsister.
Your father, mother, grandparent, or other direct ancestor, but not foster parent.
Your stepfather or stepmother.
A son or daughter of your brother or sister.
A brother or sister of your father or mother.
Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
or (b) must live with you all year as a member of your household (and your relationship must not violate local law).
3. The person's gross income for the year must be less than $4,000 (social security does not count).
4. You must provide more than half of the person's total support for the year.

There is a very good worksheet to help you determine how much support you provide. It is on page 15 of IRS Pub. 501
https://www.irs.gov/pub/irs-pdf/p501.pdf

[PhylI]

A divorced taxpayer supports his son, who lives in Canada with his Canadian mother. The taxpayer does not claim the son as a dependent (age 19), but can he claim head-of-household (his son has no ITIN)?

If the fact that the son lives with someone who doesn't file US taxes makes him a Qualifying Person, why can't he E-File his return?

[BillM223]

"Head of Household

You may be able to file as head of household if you meet all of the following requirements.

1. You are unmarried or considered unmarried on the last day of the year. See Marital Status, earlier, and Considered Unmarried, later.

2. You paid more than half of the cost of keeping up a home for the year.

3. A qualifying person lived with you in the home for more than half the year (except for temporary absences, such as school). However, if the qualifying person is your dependent parent, he or she doesn't have to live with you. See Special rule for parent, later, under Qualifying Person." See IRS Pub 17, page 23.

According to you, the son does not live with the taxpayer AND does not have an ITIN, so the taxpayer cannot claim head of household, lacking a qualifying person. Please see Table 2-1 on page 25 on the link above (Pub 17). 

"If the fact that the son lives with someone who doesn't file US taxes makes him a Qualifying Person,"

I do not understand this statement. Is it what you meant to say?

@PhylI