Gov't Living Abroad & Child Tax Credit

Forum|Forum|4 years ago
March 28, 2022
1 reply
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My research isn't finding the answer. DoD husband and civilian military spouse living abroad working for the US Gov't for entire year. Some military pubs say yes it qualifies for Child Tax Credit but the 8812 denies the refundable part if they don't live in the US for more than half the year. Anyone know the answer?

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T

TaxGuyBill

Level 15

The restriction for the Child Tax Credit points to §32, which includes:

the principal place of abode of a member of the Armed Forces of the United States shall be treated as in the United States during any period during which such member is stationed outside the United States while serving on extended active duty with the Armed Forces of the United States.

https://www.law.cornell.edu/uscode/text/26/32