I have asked this question before, but I just wanted to be sure before filing. My son, a US-born citizen, not a current resident of the us, who did not reside in the US long enough to get his children US citizenship, had them naturalized based on my being in the US long enough. Since this was done in 2009, I understand from the previous answer, that he can not claim them as dependents for 2008. Is this correct?
Dependents must be citizens of the United States or residents of the United States, Canada or Mexico and must have a valid US tax identification number (either Social Security number or Individual Taxpayer Identification Number).
-Crystal
You are correct. The children failed the test in 2008 because they were not US citizens, US resident aliens or residents of Canada or Mexico in 2008. If they had been US residents and merely lacked SSNs, then one could go back to 2008 and claim them.
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