Hello,

It has been a long year and still going, can't complain about the continuous income but the long endless nights has been horrific. I am trying to review the pub 501 page 18 on the claiming of HOH with dependent children in MX. The pub says you may be able to claim your child as a dependent even if they child lives in Canada or Mexico. If the child doesn't live with you the child doesn't meet the residency test to be qualifying child; however, the child may still be your qualifying relative. Also, the sample provides, that if your children lived in MX and they are no one's else's dependent, you can claim them as qualifying relatives and may be permitted to claim them as dependents.

1.) I wanted to know if a single man who provides for his children in MX, can claim HOH, here in the CA, despite children being in MX. In reading the pub, appears as YES. Want to confirm if I am reading this correct?

2.) As I was reading for the HOH, saw that you may be able to claim the dependents as QR despite them not being here in the states. I am now confused as I thought that dependents in MX were no longer being allowed to be claimed. Any thoughts? Am I reading this wrong? 

*Are we still allowed to claim them as dependents without the CTC or EITC, so; therefore, only for purposes of HOH, CA personal exemptions?

If that is the case because they are in MX, do we still need to renew those ITIN's?

Thank you in advance as I know most of us about to call it quit time, or not.