TaxGuyBill
Level 15

I agree that Head of Household is allowed.

They can still be claimed as dependents, but as you noted, they would not qualify for the Child Tax Credit or EIC.

Besides Head of Household and state personal exemptions, a dependent could also affect a few other things - Medical Expenses on Schedule A and the Premium Tax Credit come to mind, but could be other things as well.

Because of tax benefits, yes, you need a ITINs.