I have 2 dependants that have their itins and I declare them on my returns, the question is, they are traveling from here to my country all the time, some times they stay here more than 6 months and sometimes they don't, my question is, is the IRS checking the status of the people that you are declaring in your 1040 later, if they are here, or how many months do they spend here, or if they go to school or anything like that?

Thanks

As long as they spend at least SOME time in the U.S. each tax year you claim them, you can legally claim them as dependents.

Well I think so, but at some point. Is there any possibility for them to run me an audit or review the status of my dependants, did it happened before?
Last thing I want to do is deal with the IRS, if there is the possibility for them to run me an audit so I won't declare them anymore.
Thanks

The chances of an audit are small to begin with, and can be reduced even further if you just make sure NOT to claim deductions that are known audit flags.

Claiming your children as dependents is EXPECTED by the IRS and therefore are hardly ever challenged. About the ONLY time it is challenged is if someone else (usually the spouse in a divorce) also claims the child on his/her tax return.

Thanks very much for your answer, well since they are not my children, they are my nephew, son of my sister, (she lives here and her ex husbund in peru, that is why the children expend half of the year here and half of the year there) could be any risk because of that, they have my last name has main last name, just in case.

If he is your nephew, that is a different story. The claiming of someone other than your children does normally draw extra scrutiny from the IRS.

However, if he meets the criteria for being a U.S. resident (which, based on your posting, he does), then you should have no problem.