Eric and Tamara are married and live in Geneva, Switzerland. Eric is a U.S. citizen and has a valid Social Security number. Tamara is a citizen of Switzerland and has an ITIN for U.S. filing purposes. In 2015, Eric and Tamara chose to treat Tamara as a resident alien for tax purposes. This choice has never been suspended or ended. Eric and Tamara have a daughter, Kimberly, who was born on November 10, 2020. Kimberly is a U.S. citizen and has a valid Social Security number issued by the due date of the return, including extensions. When both of Tamaras parents died last year, her disabled brother Terry moved in with them. Terry is a citizen of Switzerland and has no income. Eric is employed by a Fortune 500 company and earned $50,000. Tamara works as a part-time librarian and earned the equivalent of $7,000 in U.S. dollars. Eric and Tamara provide all the financial support for Kimberly and Terry.

5. On a Married Filing Jointly return, can Eric and Tamara claim the credit for other dependents for Terry?

A. Yes, because Terry is a dependent but not a qualifying child for the child tax credit.

B. No, because Terry is not a U.S. citizen, U.S. resident alien, U.S. national, or resident of Canada or Mexico.