- Spouse lives with husband in US for 2 years before receiving SS#. Husband amends for those two previous years to retrieve the exemption for his wife.
- Taxpayer has child living in native country (not Mexico or Canada) for 2 years, then child arrives here in early 2009. Child can be carried as dependent for 09 (all else being equal) but parent canNOT amend for 08 and 07.
Correct?