Can a taxpayer filing a joint return claim son as a qualifying child if he lived with spouse and their son for only 3 months?

[aedwan]

A taxpayer filed a joint return with his spouse, who along with their 10 year old son, became a U.S. resident in October 2024 and moved to U.S. to live with taxpayer. Is son a qualifying child or a qualifying relative if he lived with both parents 3 months but 12 months with mother, including 9 months abroad?

How to answer question in dependent worksheet regarding months dependent lived with taxpayer? Is it 6 months or less or 12 months? 

[TaxGuyBill]

The child lived with a parent the entire year, so he meets the Residency test.

Was the child a Resident?  If so, I don't see anything in your post that would disqualify the son from being a dependent.

Be aware that if anyone has an ITIN instead of an SSN, that could disqualify certain credits.

[aedwan]

Greatly appreciated TaxGuyBill! I kind of knew that son qualifies as a qualifying relative but wasn't sure if he meets qualifying child test! Thanks for clearing this up!