Dad (SINGLE/UNMARRIED) lives in California and has an ITIN.  Child is a US Citizen, 2 years old living with his mom in Mexico for the entire year.  He has supported more than half of the child's support.  Can he claim him as a dependent and/or Child Tax Credit, and/or Other Dependent Credit? If so, do he needs a form 8332 filled by mom? But, she doesn't have a Social nor ITIN.  I am confused because credit says, child must have lived with taxpayer for over half a year.