Claiming Non-Residents Aliens as dependent and child tax credit

By Alex Oware on 06/24/2015 10:00 PM

Question: I am a Mexican living in the US; I have an ITIN and also ITINs for dependents/children who reside in Mexico. I’m I eligible for the Child Tax Credit?

 

Answer: If the dependent has never lived in the US,  they may qualify as a dependent, but NOT for the child tax credit. See IRS publication 17 example 2.

 

 If the child with an ITIN actually lives here in the US, and if the substantial presence test is met, then the child is considered a resident alien for tax purposes. This makes it possible for you to claim the child tax credit for a dependent who has an ITIN. Eligibility for the Child Tax credit hinges on US residency for the child.

References/Related Topics

IRS deductions for Canadian/Mexican dependents

Claiming a Non-Citizen Spouse and Children On Your Taxes

***Disclaimer: I am a tax accountant and a CPA , but I am not your accountant or advocate (Unless you have signed up to my services). This communication is not intended as tax advice, and no tax accountant -client relationship results**