Spouse and child did not live at home all 2020 because of Covid travel restrictions

[mateo1961]

So I am filling out the personal information section of the tax return. The question is did my spouse live with me during 2020. My wife and our youngest daughter was going to travel back home the first week of March 2020. Then the country that we live closed all travel into the Country because of Covid. The travel restrictions are still in place. My wife's ITIN number expired and we have not applied for another one so we are filing Married but filing separately. My Daughter is a US citizen but because she cannot come home because of the travel restrictions she cannot be claimed as a dependent. Is there a waiver for family being separated by travel restrictions for Tax year 2020?

[ColeenD3]

There is no such waiver. However, the IRS permits temporary absences from the home for dependents.

Your child is considered to have lived with you during periods of time when one of you, or both, are temporarily absent due to special circumstances such as:

• Illness,
• Education,
• Business,
• Vacation,
• Military service, or
• Detention in a juvenile facility.

[mateo1961]

Thank you. In turbo tax where do we make that notation that my daughter and spouse are just temporary away from home. Or do just mark them as being home the entire year?

Thanks

[DanielV01]

You can mark as home for the entire year.  When you are in a position to renew the ITIN (your wife does not need to get a new ITIN, but does need to renew her current ITIN), then you can file an amended return to include her and renew the ITIN at the same time.