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Can a single father, claim HOH with his qualifying Relatives (son & daughter) in MX?

Level 3


It has been a long year and still going, can't complain about the continuous income but the long endless nights has been horrific. I am trying to review the pub 501 page 18 on the claiming of HOH with dependent children in MX. The pub says you may be able to claim your child as a dependent even if they child lives in Canada or Mexico. If the child doesn't live with you the child doesn't meet the residency test to be qualifying child; however, the child may still be your qualifying relative. Also, the sample provides, that if your children lived in MX and they are no one's else's dependent, you can claim them as qualifying relatives and may be permitted to claim them as dependents.

1.) I wanted to know if a single man who provides for his children in MX, can claim HOH, here in the CA, despite children being in MX. In reading the pub, appears as YES. Want to confirm if I am reading this correct?

2.) As I was reading for the HOH, saw that you may be able to claim the dependents as QR despite them not being here in the states. I am now confused as I thought that dependents in MX were no longer being allowed to be claimed. Any thoughts? Am I reading this wrong? 

*Are we still allowed to claim them as dependents without the CTC or EITC, so; therefore, only for purposes of HOH, CA personal exemptions?

If that is the case because they are in MX, do we still need to renew those ITIN's?

Thank you in advance as I know most of us about to call it quit time, or not. 


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4 Comments 4
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. 

Level 14
Level 14

@TaxGuyBill is filing HH for CA different than the federal rule for HH that says the qualifying person for HH must live with you for more than 6 months, except parents who don't have to live with you 

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Level 15

Thank you for pointing out that California is different.

The funny thing is that I meant to also say my comments were for Federal and that I don't know if California is different, but I seems to have forgotten that. 

Level 3

Sadly Proseries Pro final review didn't catch the income difference of Fed vs CA .  Go a notice from FTB.

Seems like that would be an easy task.  Final revie didn't catch it so return was filed wrong.

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