Is Your Dependent (Identified by an ITIN) Considered a Resident of the United States Under the Substantial Presence Test?

Summary: To be a qualifying child for purposes of the child tax credit and additional child tax credit, a child must be a citizen, national, or resident of the United States. The following flowchart can be used by taxpayers to determine whether their dependent child, who is identified by an ITIN, meets the substantial presence test. If the child meets the substantial presence test, the child is considered a resident of the United States.

Start: Was your dependent physically present in the United States on at least 31 days during 2014? Before determining the number of days of physical presence you should see Days of Presence in the United States in Pub. 519 for days that do not count as days of presence in the United States.
If no, your dependent is a nonresident alien for U.S. tax purposes.
If yes, was your dependent physically present in the United States on at least 183 days during the 3-year period consisting of 2014, 2013, and 2012, counting all days present in 2014, 1/3 the days of presence in 2013, and 1/6 the days of presence in 2012? Before determining the number of days of physical presence you should see Days of Presence in the United States in Pub. 519 for days that do not count as days of presence in the United States.
If no, your dependent is a nonresident alien for U.S. tax purposes. However, if your dependent was present in the United States for at least 31 consecutive days in 2014 and meets the substantial presence test for 2015, see First-Year Choice under Dual Status Aliens in Pub 519 to determine if your dependent may be considered to be a resident of the United States for part of 2014 under this rule. An individual may make an election for a child who is a dependent if the individual may make the election on his or her own behalf, the child qualifies to make the election, and the child is not required to file a United States income tax return for the year for which the election is effective.
If yes, was your dependent physically present in the United States on at least 183 days during 2014?
If yes, your dependent is a resident alien for U.S. tax purposes. However, despite meeting the substantial presence test, your dependent may still be considered a nonresident alien under an income tax treaty between the U.S. and your country. Check the provisions of the treaty carefully.
If no, for 2014, did your dependent have a tax home in a foreign country and a closer connection to that country than to the United States?
If yes, your dependent is a nonresident alien for U.S. tax purposes.
If no, your dependent is a resident alien for U.S. tax purposes. However, despite meeting the substantial presence test, your dependent may still be considered a nonresident alien under an income tax treaty between the U.S. and your country. Check the provisions of the treaty carefully.

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