Claiming dependents

[Ver]

My client's dependent children came to the US and got their SSN's only in September 2023.  Can they be claimed as dependents in his 2023 tax return although they did not live with my client for a least 6 months.  He had provided financial support to the dependents prior to their coming to USA.   

[garman22 · Accepted solution]

I believe they fail the residency test.................

Residency Test
To meet this test, your child must have lived with
you for more than half the year. There are exceptions for temporary absences, children who
were born or died during the year, adopted or
foster children, kidnapped children, and children of divorced or separated parents

[TaxGuyBill]

Depending on the circumstances, it MIGHT be a "temporary absence" that could be considered as living with the client.

However, what country are they from, and do the kids now have GreenCards?  To qualify as a dependent, the children need to be a Citizen or Resident of the US, Canada or Mexico.

[Ver]

The dependents came from the Philippines and yes, the kids now have green cards.

[garman22]

my guess is they were kids who were citizens of other than US and came to US in 09/23 with SS cards as of Sept '23. I doubt that qualifies them as dependents.

I could be wrong tho.

Qualified Child, I doubt it. Maybe Qualifying Relative.

[Ver]

Thank you so much.  Appreciate it.