You can claim a non-citizen child as a dependent on your tax return, which would entitle you to the exemption if the child meets the IRS definition of a "qualifying child." This is the same standard that applies to children who are citizens. Your child is a qualifying child if all of the following apply:
- The child is your son, daughter, stepchild, foster child, brother, sister, half-brother, half-sister, stepbrother, stepsister, adopted child or a descendant of one of these, such as a grandchild. Adopted and biological children are treated the same
- On the last day of the year the child is either younger than 19; a full-time student younger than 24, or permanently and totally disabled
- The child lived with you for more than half the year
- You provided more than half of the child's financial support during the year
- The child did not file a joint tax return with his or her spouse, if married, except only to claim a refund of taxes withheld or estimated taxes paid
- The child must be a U.S. resident alien, U.S. national, or a resident of Canada or Mexico
If your non-citizen child dependent does not have a Social Security number (SSN), you'll need to obtain an Individual Taxpayer Identification Number (ITIN) from the IRS for him or her.
"A qualifying child for EITC purposes. Residency test: A qualifying child must have the same principal place of abode as the taxpayer
for more than half the year in the United States. For this purpose, the United States does not include Puerto Rico or U.S. possessions".
[Edited: 02/04/2018 [5:07pm]]
