In general, nonresidents for US tax purposes cannot claim dependents on their tax returns
However in case you are a resident of India who is a student or business apprentice(Intern/Trainee), Mexico, South Korea or Canada, you might be able to claim the Child-Tax Credit if you fall under the below conditions:
- South Korea – the child must live with you for the whole year, in the US. An ITIN will be needed;
- India – the child must be a US citizen and they must have SSN;
- Canada/Mexico - the child can be living in or outside the US. An ITIN will be needed.
If you are eligible for the Child-Tax Credit you will see a sub-step named 'Dependents' on Step 2 Getting to know you.
Here is a brief explanation of the questions:
- Do you have any dependents? - This question is asking if you have any children that can be claimed as dependents;
- Did you pay a minder to care for your child or dependents? - This question is asking if you pay a nanny to take care of your child/children;
- Please complete the line with information for your dependent(s) in full! - You have to enter your child/children' details there as you have to keep in mind that they have to be born within the tax year you are filing for to be eligible for the Child-Tax Credit.
Info: Please note that since the Tax Cuts and Jobs Act of 2017, the exemption amount you can claim for dependents on your tax return is $0.