정확한거는 아래 링크에서 읽어보시면 되구요. Child Tax Credit을 신청하려면 자녀분이 ITIN이 있어야 하는걸로 알고 있습니다. (없으면 이번에 파일링 하면서 W-7 Form 작성해서 받아야합니다.) 나머지 테스트 내용은 Resident Alien이고 자녀가 같이 사셨으면 통과입니다.
http://www.irs.gov/newsroom/article/0,,id=106182,00.html
Age Test – To qualify, a child must have been under age 17 – age 16 or younger – at the end of 2010.
Relationship Test – To claim a child for purposes of the Child Tax Credit, they must either be your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister or a descendant of any of these individuals, which includes your grandchild, niece or nephew. An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.
Support Test – In order to claim a child for this credit, the child must not have provided more than half of their own support.
Dependent Test – You must claim the child as a dependent on your federal tax return.
Citizenship Test – To meet the citizenship test, the child must be a U.S. citizen, U.S. national, or U.S. resident alien.
Residence Test – The child must have lived with you for more than half of 2010. There are some exceptions to the residence test, which can be found in IRS Publication 972, Child Tax Credit.
