CHILD TAX CREDIT 2022

[mohan]

Client was out of country for emergency family issue from Feb 2021 until Sept. 2022. Both year (2021 and 2022) they have some earned income in US sources. Client's filing status MFJ and have one child 9 years old.

All household members are US citizen. Are they eligible to get "Child tax Credit" ? I am confused because everywhere says "must be with parents" and says US Citizen or Permanent resident. Client and family members are not Canadian or Mexican. Please reply.   

[TaxGuyBill]

---

@mohan wrote:

Client was out of country ...  Client's filing status MFJ and have one child 9 years old.

---

Are you saying that both parents were out of the country all of that time, but the child remained in the United States?

[mohan]

No. All were out of USA.

[taxes96786]

If you have proof (in case asked) this sounds like they would qualify if they maintained their US residence. To me it is similar to a child in college...they are still considered a dependent temporarily living elsewhere.

[TaxGuyBill]

The child lived with the parents and they are US Citizens, so there is nothing in your post that disqualifies them from the Child Tax Credit.  There is no need to live in the United States for the credit.