Dependents Living Abroad on Your US Tax Return

US expats can claim dependents — children and qualifying relatives — on their US tax return under the same rules as domestic taxpayers, and the dependent's physical location doesn't disqualify them. To claim a child as a qualifying child dependent, they must have a Social Security number (not an ITIN), live with you for more than half the year, and meet age and support requirements. Qualifying relative dependents have different rules — they must have a US Social Security number or ITIN — which is important for non-citizen family members living abroad with you. The Child Tax Credit, Additional Child Tax Credit, and Child and Dependent Care Credit can all apply to US expats with qualifying dependents abroad. One situation that comes up for expats: if you and your non-US-citizen spouse are married but filing separately, your foreign spouse cannot be claimed as a dependent, and your children's eligibility depends on whether they have SSNs.