My son, born in the US, did not live there long enough to be able to pass his American citizenship to his children, born and living outside the US. His wife isnot an American either. Now my son will be getting US citizenship based on my residence in the US. Now here is my question -- for 2007 his children will not be US citizens, and thus unable to be counted as dependents. Perhaps by the end of 2008 they will be. Will he be able to file an amended return for 2007 to count them as dependents? Will he be able to claim the child allowance? not an American citizen nor resident.