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I'm a US citizen living in Canada since 1996, married to a Canadian. He has no US income and we file separately in Canada. Can I claim my 17 year old child as a dependent on my US return if I didn't claim her on my Canadian one? I thought it would likely not be allowed, but the IRS publication says that if the child meets all the other requirements (age, lives with me, has a TIN), and the other person the child lives with is not a US citizen and has no US income, they are not a "taxpayer" and the child cannot be their qualifying dependent, so they can be yours.

I am I interpreting this correctly?
 

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Yup, pretty much so. In the world of international taxes, what you do on your residence country tax forms really has no bearing on what you can and can't file on your US forms. For claiming a dependent, you just need to meet the requirements. Officially that means that (should you be asked) you'd need to be able to prove that you provide at least half the child's support, but unless there is other "fishy" stuff on your return, chances are the question will never come up.
Cheers,
Bev
 
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