Today TaxMama hears from Linda in La Mesa, Calif – near the Mexican border. “If a dependent is a U.S. Citizen and a resident of Mexico, do they qualify for the child tax credit or the additional child tax credit?”
If the child fits the definition of a qualified child, and the parent(s) provide more than one-half of the child’s support, they claim the child as a dependant.
The child may live in the US, Canada, or Mexico and still qualify – as long as the child lives with the parent(s) who claims him/her.
I just found an IRS article, which clears it up (see link in Resource Box below).
Here are excerpts from that page:
- The Working Families Tax Relief Act of 2004 set a uniform definition of a qualifying child, beginning for Tax Year 2005. This standard definition applies to all five of the tax benefits noted above, with each benefit having some additional rules.
While the four qualifying child tests generally apply for the five tax benefits noted above, there are some additions or variations for particular provisions:
- Nationality be a U.S. citizen or national, or a resident of the U.S., Canada or Mexico. There is an exception for certain adopted children.
Dependent – a qualifying child must also meet these tests:
- Child Tax Credit – a qualifying child must be under age 17 and a U.S. citizen or national or a U.S. resident.
It does not say that the child must live with the parents. So, it appears the child qualifies for the credits!
And remember, you can find answers to all kinds of questions about dependents and other tax issues, free. Where? Where else? At TaxMama.com.[Note: If you were subscribed to the e-mailed TaxQuips, you’d be getting other exciting news and tips by e-mail, that never appear on the site. Please click on the subscribe link and join us.]
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- IRS Publication 519 :: Chapter 5 – Child tax credit rules
- IRS Articles :: Uniform Definition of A “Qualifying Child”