Claim new born child as dependent during foreign business trip (Resident Alien)

[chenm003]

Hello,

I am resident alien of U.S., when I do international business trip, I have a new born baby, and he live with me whole year abroad.

I know he don't eligible for Child Tax Credit.
My question is, does he eligible claim as dependent on my tax return 2021?

Thanks.

[DMarkM1]

It depends.  If he was born in the US then he is a US citizen and would meet the citizenship requirement.  If he meets the other requirements below, and it apppears he does, from Publication 501 then he would be a dependent on your US tax return.

To be a qualifying child: 

• 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.

• 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 student, and younger than you (or your spouse if filing jointly), or (c) any age if permanently and totally disabled.

• The child must have lived with you for more than half of the year.

• The child must not have provided more than half of his or her own support for the year.

• The child must not be filing a joint return for the year (unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid).

[chenm003]

Thank you for your fast response.

I look into these Pub in before, but I still confused.

First, I am not U.S. citizen and the baby born at foreign, so he also does not U.S. citizen.

Second, my spouse, my baby and I are both live together at foreign whole year, so he does not meet 183 days rule either.

Now, my spouse and I prepare to filling jointly tax return.

However, we don't know how about my baby eligible claim as dependents.  I means file just my spouse and I , or file with baby as dependent on tax return. of course, I guess he only affect $500 refund.

[Vanessa A · Accepted solution]

Yes, your baby is still able to be claimed on your return as a dependent even though he was not born in the US as long as he has a ITIN or SSN.  If he does not have a ITIN or SSN, then you would not be able to claim him unless you paper file and apply for an ITIN.

To apply you will need to print and mail your return along with the W-7 and any other required documents to

IRS

ITIN Operation

P.O. Box 149342

Austin, TX 78714-9342

You are correct, he would only qualify for the $500 Other Dependent Credit unless he would have a SSN that IS valid for employment.