Child tax credit for nonresident alien?

[CrimsonKing 0]

In November 2015, I married a British national who lives in England and has a son. I will be filing Married, Filing Jointly. She is a nonresident alien who lived in England for all of 2015, but we will be choosing to file treating her as a resident alien according to the IRS instructions:

"If, at the end of your tax year, you are a U.S. citizen or a resident alien (even if you were NOT for the whole year) and married to a nonresident alien, you can choose to treat your nonresident spouse as a U.S. resident for U.S. Federal Individual Income Tax purposes."

My question is about the child. Does having the nonresident spouse treated as a resident, does that qualify the child as a resident as a resident, thus qualifying us for the child tax credit? The extra credit is so huge. I won't file that way unless I can get a definitive answer, certainly, even if that means paying someone else to do my taxes. But if I can get a definite no, I can just file myself.

Any information?

Thanks!

[Alaska2012 462]

Did the child live with you at all? If not then you can't claim the kid.

[CrimsonKing 0]

He didn't live with me, but we are filing jointly and he lived with her. How does that work?

[Alaska2012 462]

The child must have lived with you for half the year in order for you to claim him as a dependent and get the child tax credit

[MariaR323 199]

In November 2015, I married a British national who lives in England and has a son. I will be filing Married, Filing Jointly. She is a nonresident alien who lived in England for all of 2015, but we will be choosing to file treating her as a resident alien according to the IRS instructions:

"If, at the end of your tax year, you are a U.S. citizen or a resident alien (even if you were NOT for the whole year) and married to a nonresident alien, you can choose to treat your nonresident spouse as a U.S. resident for U.S. Federal Individual Income Tax purposes."

My question is about the child. Does having the nonresident spouse treated as a resident, does that qualify the child as a resident as a resident, thus qualifying us for the child tax credit? The extra credit is so huge. I won't file that way unless I can get a definitive answer, certainly, even if that means paying someone else to do my taxes. But if I can get a definite no, I can just file myself.

Any information?

Thanks!

Unfortunately, the joint return election under IRC § 6013(g) applies only to the nonresident spouse; you cannot make the election on behalf of dependent children.

[CrimsonKing 0]

Unfortunately, the joint return election under IRC § 6013(g) applies only to the nonresident spouse; you cannot make the election on behalf of dependent children.

That makes sense, thank you.

Does this mean I also don't have to list him as a dependent and get him an ITIN?

[Alaska2012 462]

That's correct, he doesn't need to be mentioned or get an itin.

[CrimsonKing 0]

Thank you.