Yes, you can claim your child as a dependent on your tax return if certain conditions are met. To be your dependent, the qualifying individual must be a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico for some part of the calendar year in which your tax year begins. Here are the specific requirements:
- Citizenship or Residency: Your child must be a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico. Generally, children are citizens or residents of the same country as their parents. If you were a U.S. citizen when your child was born, your child is generally a U.S. citizen, even if the child's other parent is a nonresident alien, the child was born in a foreign country, and the child lives abroad with the other parent.
- Social Security Number (SSN): You must include the Social Security number (SSN) of each dependent on your tax return. If your dependent is a nonresident alien who is not eligible to get a Social Security number, you must list the dependent's individual taxpayer identification number (ITIN) instead of an SSN.
- Qualifying Child or Relative: Your child must meet the criteria of a "qualifying child" or "qualifying relative" as defined under the Internal Revenue Code:
- Qualifying Child: The child must bear a specific relationship to you (e.g., your son or daughter), have the same principal place of abode as you for more than half of the tax year, meet age requirements (under 19, or under 24 if a student, or any age if permanently and totally disabled), not have provided over half of their own support, and not have filed a joint return (other than only for a claim of refund) with their spouse.
- Qualifying Relative: The child must bear a specific relationship to you, have gross income less than the exemption amount, receive over half of their support from you, and not be a qualifying child of any other taxpayer.
- Documentation: Ensure you have the necessary documentation to support your claim, such as birth certificates, proof of residency, and any other relevant documents.
By meeting these requirements, you can claim your child as a dependent on your U.S. tax return, even if the child was born abroad and resides outside the United States.
Sources:
Publication 501 (2023)
§ 152. Dependent defined
§ 151. Allowance of deductions for personal exemptions
Publication 1380
Publication 17 (2023)
IRM Part 3. Submission Processing. Chapter 38. International Tax Returns and Documents. Section 147. International Notices
