Soon to be x wife, non resident of united states earned zero income moved back to germany with my daughter, can i claim my daughter on my taxes even though she wasnt here

[SeanE1 · Accepted solution]

The IRS uses a test to determine if you can claim your child as, what they call, a qualified child.  If that test fails, they have another test called the Qualified Relative test. I am including a LINK here for your convenience which will hopefully help you determine whether or not you can claim your daughter on your 2016 income tax return.