I support my parent and son in Mexico. How do I claim them?

[hotesp]

My mother is ill and lives in Mexico. I visit on weekends and pay more than 50% of her support for attendants and rent on the house. My son lives with his mother in Mexico and I visit on weekends and pay more than 50% of his support. 

[DanielV01 · Accepted solution]

Unfortunately this provision is no longer available, unless they are a U.S Citizen, Resident, or National.  The Tax Cuts and Jobs Act made changes to the Child Tax Credit.  To claim a Child for the Child Tax Credit, the dependent must have a Social Security Number or they do not qualify for the new $2000 credit.  A dependent who has an ITIN may still be claimed for the Other Dependent Credit (worth up to $500), but must be living in the United States to be claimed for this purpose.

Please see this FAQ with additional information:  https://ttlc.intuit.com/replies/7022191