On his 2018 tax return, Tony wishes to claim the ACTC by claiming his nephew, Sam, as a qualifying dependent. Sam has an ITIN. Tony brings in Sams middle school records showing that Sams address is Tonys address. Tony also brings records showing that Sam is his brothers son to prove their relationship. Which of the following is true?

Tony can claim Sam for ACTC because he has documentation showing Sam lived at his address.

Additional due diligence questions should be asked about Sams parents before allowing Tony to claim Sam for ACTC.

Tony can claim Sam for ACTC because he has documentation proving their relationship.

Tony cannot claim Sam for ACTC because dependents with an ITIN are not eligible for ACTC beginning in Tax Year 2018.