Interview Notes Adam and Lisa are married and want to file a joint return. Adam is a U.S. citizen and has a valid Social Security number. Lisa is a resident alien and has an ITIN. They resided in the United States all year with their children. Adam and Lisa have two children, Maria, age 11, and Luis, age 17. Maria and Luis are U.S. citizens and have valid Social Security numbers. Adam earned $22,000 in wages. Lisa earned $20,000 in wages. In order to work, the Garcias paid $2,000 to their son Luis to care for Maria after school. Adam and Lisa provided all of the support for their two children. 5. Payments made to Luis can be claimed on Form 2441 as child and dependent care expenses. True False