Dear All,

My child has never been to US, but I am full year resident in the US. Can I claim my child as a dependent on my tax return?

Thanks in Advance.

The first requirement is that child must have lived with one of the parents. Also, no one else should qualify to claim the child.
Read this: Your U.S. Tax Return: Requirements for claiming a dependent (http://taxipay.blogspot.com/2008/03/requirements-for-claiming-dependent.html)

No, you cannot.

New guidance from the IRS says that the child must have spent at least SOME time in the U.S. to be claimed as a dependent unless you are from Mexico, Canada or South Korea.