Question

Child tax credit eligibility

Forum|Forum|7 years ago
June 1, 2019
1 reply
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My 2 kids and wife came to USA on 7th of July 2016(178days with me in USA till 31st Dec). But I paid all the expenses of my dependents When they were in India as well as here. Are my kids eligible for child tax credit($1000) even though if 5 days less than of mandatory 183days ?

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PopeyeTheSalior

Employee

No, they are ineligible, unfortunately.

If you are a resident for tax purposes, in order to qualify for the child tax credit, your child has to be a U.S citizen, national or a resident alien ( by meeting the Substantial Presence Test ). Additionally, he must have lived with you for more than half of the year in the United States.

Please see more information -

https://www.irs.gov/uac/ten-facts-about-the-child-tax-credit

R

ramakrishna132Author

Residence Test - The child must have lived with you for more than half of 2010. There are some exceptions to the residence test, which can be found in IRS Publication 972, Child Tax Credit.

Exceptions to time lived with you.    A child is considered to have lived with you for more than half of 2016 if the child was born or died in 2016 and your home was this child's home for more than half the time he or she was alive. Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you.
  There are also exceptions for kidnapped children and children of divorced or separated parents. For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions.

As per the above Exceptions from IRS, My kids were in school during that period and followed by vacation. can i get Exception on  this time period?