My minor son, a US citizen living abroad but I fully support him financially. Does he count as "my child" or as "another person" because is not living with me in America

jjnyumba · ‎June 17, 2023

I would like to amend my taxes to add my 2 years old son living abroad as a "dependent" if possible

DoninGA · ‎June 17, 2023

Use My Child -

If you are not the custodial parent and the child does not live with you for 6 months or longer during the year and the absence from your home is not temporary, then you cannot claim the child as a dependent under the Qualifying Child rules.

NOTE - The child must have either a Social Security number or an ITIN issued by the IRS to be claimed as a dependent on a tax return.

You may be able to claim the child under the Qualifying Relative rules if they meet all the requirements under the rules.

To be a Qualifying Relative -

1. The person cannot be your qualifying child or the qualifying child of any other taxpayer. A child is not the qualifying child of any other taxpayer if the child's parent (or any other person for whom the child is defined as a qualifying child) is not required to file an income tax return or files an income tax return only to get a refund on income tax withheld.
2. The person either (a) must be related to you or (b) must live with you all year as a member of your household.
3. The person's gross income for the year must be less than $4,400 (social security does not count) in 2022
4. You must provide more than half of the person's total support for the year.
5. The person must be a U.S. citizen or a U.S., Canada, or Mexico resident for some part of the year.
6. The person must not file a joint return with their spouse.

Critter-3 · ‎June 17, 2023

Your biological child is ALWAYS your child in the TT system ... then as you continue thru the interview the program will determine if the child qualifies as a qualifing child or qualifying relative.

It all depends upon the facts and circumstances. A dependent must meet the requirements of a qualifying child or a qualifying relative in order for you to claim them on your tax return.

The tests for a qualifying child are:

Relationship: Must be your child, adopted child, foster child, brother or sister, or a descendant of one of these (grand or nephew).
Residence: Must have the same residence for more than half the year.
Age: Must be under age 19 or under 24 and a full-time student for at least 5 months. They can be any age if they are totally and permanently disabled.
Support: The dependent must not have provided more than half of their own support during the year.
Joint Support: The child cannot file a joint return for the year.

The tests for a qualifying relative are:

Qualifying Child: They are not the “qualifying child” of another taxpayer or your “qualifying child.”
Gross Income: The dependent being claimed earns less than $4,400 in 2022.
Total Support: You provide more than half of the total support for the year.
Member of Household or Relationship: The person (a friend, girlfriend, non-blood relative) must live with you all year as a member of your household or be related to you.

TurboTax software will ask you simple questions and give you the tax deductions and credits for which you are eligible based upon your answers.

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My minor son, a US citizen living abroad but I fully support him financially. Does he count as "my child" or as "another person" because is not living with me in America