Dad (SINGLE/UNMARRIED) lives in California and has an ITIN. Child is a US Citizen, 2 years old living with his mom in Mexico for the entire year. He has supported more than half of the child's support. Can he claim him as a dependent and/or Child Tax Credit, and/or Other Dependent Credit? If so, do he needs a form 8332 filled by mom? But, she doesn't have a Social nor ITIN. I am confused because credit says, child must have lived with taxpayer for over half a year.
May be able to claim as a qualifying relative, as son doesn't have to live with him if all rules are met. See link. https://apps.irs.gov/app/vita/content/globalmedia/table_2_dependency_exemption_relative_4012.pdf. He does not need a 8332
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