When filing jointly, is a child dependent or not when living overseas with only one of the parents?

[ishimada]

My spouse and our child who is a US citizen lived overseas together the whole year in 2023, but I lived in the US for work.  We are filing jointly.

Is our child still counted as a dependent?  Do I answer "Yes" to "Did <the child> live with you for the whole year?"

[DawnC]

Yes, answer that she lived with you all year.  The person doesn't have to live with you in order to qualify as your dependent on taxes. However, the person must be a relative who meets one of the following relationship test requirements: Your child, grandchild, or great-grandchild.  So, yes!

[ishimada]

How about "To meet this test, your child must have lived with you for more than half the year. " per Publication 501 (2023), Dependents, Standard Deduction, and Filing Information | Internal Revenue Se...?

Is this satisfied because one of us lived with our child more than six months?

[DawnC · Accepted solution]

Yes, you are filing joint and the child was with your spouse.