Gov't Living Abroad & Child Tax Credit

[dascpa]

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?

[TaxGuyBill]

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

[dascpa]

Thanks but they're not active duty military.  They're civilian DoD and Air Force employees.  I still cannot find the answer.

[TaxGuyBill]

If that does not apply, then they are living in a foreign country, not the United States.  So no refundable portion of the credit.

[dascpa]

I know tax law is not always fair but they're not getting the foreign income exclusion as government employees do not qualify. and they're working for the government.  They got the ACTC.