Child Tax Credit/Other Dependent Credit

[Alfredo1967]

Can a tax payer working in the US and having his wife with and ITIN and a 6yrd old US citizen child living in Mexico qualify for CTC/ODC?

[TaxGuyBill]

Does the child live with the taxpayer?

Are they filing Jointly?  If so, does the child live with either parent?

[Alfredo1967]

Father works weekdays in the US and goes back to Mexico every weekend. Mother and child lived all year in Mexico and mother does not work. 

[Alfredo1967]

They are filing jointly since the mother have an ITIN and the child a valid social security card.

[TaxGuyBill]

Nothing in your post indicates that they can't claim the credit, but there are many criteria to claiming a dependent and the credit.  Is there any specific thing that you are wondering about that could disqualify it?

[Alfredo1967]

I am thinking that the child does not meet the residency test since the father lives with his wife and son only on weekends and holidays in Mexico. I attended an IRS webinar this Thursday and I did ask this question but I did not get an answer at all. I have read the rules for CTC/ODC and I just see that the child must have lived with tax payer for more than six months. I am assuming that they must lived for over six months in the USA and not in Mexico.

[BobKamman]

The kid lived with the mother all year.  Why does she not count as a taxpayer if she is agreeing to be taxed as a resident alien?  Or maybe, she's just agreeing to be taxed on her worldwide income, which you say is zero. Except her husband lives in a community-property state and Mexico is a community-property country. 

I can understand why no one at the seminar wanted to answer the question.  I don't want to answer it either.  I would at least give them the ODC.  

[Alfredo1967]

I guess my question should be: For purpose of the Child Tax Credit, Does an under 17 years old dependent  child must lived more than six months with his father (in this case) in the USA? 

 I want to thank you very much for all your responds. It is helping me make the right decision. 

[TaxGuyBill]

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@Alfredo1967 wrote:

For purpose of the Child Tax Credit, Does an under 17 years old dependent  child must lived more than six months with his father (in this case) in the USA? 

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Just back up a little bit ... is the father a US Citizen or Tax Resident Alien?

If they are filing a Joint tax return, the mother is also a taxpayer.  Because the child lives with the mother over half of the year, the child meets that test.

There is no requirement for the child to live in the United States for the Child Tax Credit.  In 2021 there were some special one-year rules that involved living in the US for the refundable portion of the child, but that does not apply for the 2022 return.

[Alfredo1967]

The father is a Resident Alien, the mother is a resident of Mexico and the child is a US citizen living in Mexico with the mother the whole year. They are filing a joint tax return.