Skip to main content
Level 3
February 2, 2024
Solved

Claiming dependents

  • February 2, 2024
  • 2 replies
  • 10 views

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.   

    This topic has been closed for replies.
    Best answer by garman22

    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

    2 replies

    garman22Intuit Community ChampionAnswer
    Intuit Community Champion
    February 2, 2024

    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

    VC-99Author
    Level 3
    February 4, 2024

    Thank you so much.  Appreciate it.

    Level 15
    February 2, 2024

    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.

    VC-99Author
    Level 3
    February 2, 2024

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