Situation: US Citizen/Foreign Spouse - treated as resident alien for joint return. My foreign spouse has young 3 children who live with their mother in UK as we do. We pay child support.

Question: Assuming we are able to get their mother to sign Form 8332 (and a big assumption it probably is, even though she is NRA), could the children also be treated as resident alien as their father is?

In order for you to claim children who are NOT U.S. citizens, they MUST be living in the United States. Since they are in the UK, you will not be able to claim them as dependents.

Quote:

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Originally Posted by AtlantaTaxExpert

In order for you to claim children who are NOT U.S. citizens, they MUST be living in the United States. Since they are in the UK, you will not be able to claim them as dependents.

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Thank you, or Canada/Mexico. Appreciate the clarification - the rules seemed unclear as they didn't address case when parent could be considered resident alien even though parent also not physically resident in US.