If you work in the United States and support children or parents who live in Guatemala, the obvious question at tax time is whether they can go on your return as dependents. The answer is set by one short test in IRS Publication 501, the citizen or resident test. This page covers that test and what follows from it. For how to get an ITIN once a person does qualify, see our separate ITIN guide for Guatemalans (Form W-7); this page does not repeat it.
Quick summary: Pub 501 (2025) says you can’t claim a person as a dependent unless that person is a US citizen, a US resident alien, a US national, or a resident of Canada or Mexico. Guatemala is not on that list, so a child or parent who lives in Guatemala and is not a US citizen, US resident alien or US national cannot be your dependent, however much you send. Exceptions to watch: a child who is a US citizen (for example, born abroad to a US-citizen parent) and certain legally adopted children who lived with you all year. Passing that test is only step one: the person must then be your qualifying child (lived with you more than half the year) or qualifying relative (for 2025, gross income under USD 5,200 and more than half their support from you). The Child Tax Credit (up to USD 2,200 per qualifying child, per the IRS CTC page) needs a qualifying child with an SSN valid for employment; the Credit for Other Dependents is USD 500. An ITIN does not change any of this.
The test that decides it
Pub 501 (2025), the IRS publication on dependents, standard deduction and filing information, states the rule in one sentence: “You can’t claim a person as a dependent unless that person is a U.S. citizen, a U.S. resident alien, a U.S. national, or a resident of Canada or Mexico”. The same publication repeats it for children who live abroad: “You can’t claim as a dependent a child who lives in a foreign country other than Canada or Mexico, unless the child is a U.S. citizen, U.S. resident alien, or U.S. national”.
Two things follow for Guatemalan families:
- Being your child is not enough. A son or daughter who lives in Guatemala and is not a US citizen, US resident alien or US national fails the test before any question of support, age or income comes up. What counts is the person’s US status, not the fact of holding Guatemalan nationality.
- Canada and Mexico are the only residence exceptions. Pub 501’s worked example about supporting children who live abroad with your parent is set in Mexico. That example does not carry over to Guatemala, because Guatemala is not one of the two named countries.
| Person living in Guatemala | Citizen-or-resident test (Pub 501) | What comes next |
|---|---|---|
| Child who is not a US citizen, US resident alien or US national | Fails: Guatemala is not Canada or Mexico | Cannot be your dependent |
| Child who is a US citizen (for example, born to a US-citizen parent) | Can pass | Qualifying child or qualifying relative tests |
| Child you legally adopted, if you are a US citizen or US national and the child lived with you all year | Passes under the adopted-child exception | Qualifying child or qualifying relative tests |
| Parent or other relative who is not a US citizen, US resident alien or US national | Fails | Cannot be your dependent |
| Parent who is a US citizen | Can pass | Qualifying relative tests |
The US-citizen child born in Guatemala
The test is about the dependent’s citizenship, not yours, and Pub 501 points out that citizenship can pass from parent to child abroad: “If you were a U.S. citizen when your child was born, the child may be a U.S. citizen and meet this test even if the other parent was a nonresident alien and the child was born in a foreign country”. Pub 501 says may: whether a particular child is a US citizen is not a tax question, and this page does not answer it. For documenting a child’s US citizenship, see our pages on US citizen services at the US Embassy in Guatemala and the USCIS Certificate of Citizenship (Form N-600). Holding both nationalities is covered in our dual citizenship guide.
For the Child Tax Credit, the IRS requires each qualifying child to have a Social Security number that is valid for employment in the United States and issued before the due date of the return (including extensions).
Step two: qualifying child or qualifying relative
Passing the citizen-or-resident test only opens the door. Pub 501 then requires the person to be your qualifying child or your qualifying relative.
| Test | Qualifying child | Qualifying relative |
|---|---|---|
| Where the person lives / relationship | Must have lived with you for more than half the year (exceptions include temporary absences) | Must be related to you in one of the ways listed under Relatives who don’t have to live with you (Pub 501’s list includes your child, stepchild or foster child or a descendant of any of them, and your brother, sister, half brother, half sister, stepbrother or stepsister), or must live with you all year as a member of your household |
| Support and income | Child must not provide more than half of their own support for the year | Gross income for the year must be less than USD 5,200 (Pub 501, 2025), and you must provide more than half of the person’s total support |
| Other | Must not file a joint return for the year (unless only to claim a refund of withheld or estimated tax) | Cannot be your qualifying child or the qualifying child of any other taxpayer |
For a family split between the US and Guatemala, the residency line is the one that bites: a US-citizen child who spent the year in Guatemala while you worked in the US did not live with you for more than half the year, so they are not your qualifying child unless a Pub 501 exception, such as a temporary absence, applies. They can still be tested as a qualifying relative.
Which credit each status can open
The IRS Child Tax Credit page (last reviewed 21 September 2026) gives these amounts and conditions. The page dates its qualifying-child criteria to the 2025 tax year; it does not attach a tax year to the credit amounts themselves.
| Credit | Amount stated by the IRS | Who it covers |
|---|---|---|
| Child Tax Credit (CTC), non-refundable | Up to USD 2,200 per qualifying child | Qualifying child (2025 tax year criteria) under 17 who lived with you more than half the year, is a US citizen, US national or US resident alien, and has an SSN valid for employment issued before the return due date (including extensions). You, or your spouse if filing jointly, also need such an SSN. |
| Additional Child Tax Credit (ACTC), refundable | Up to USD 1,700 per qualifying child | CTC-eligible taxpayers with little or no tax liability; earned income of at least USD 2,500 required |
| Credit for Other Dependents (ODC), non-refundable | USD 500 per dependent | Dependents who are not eligible for the CTC/ACTC; must be a US citizen, US national or US resident alien with an SSN, ITIN or ATIN |
| Income limit | Full CTC if annual income is not more than USD 200,000 (USD 400,000 joint); ODC starts to decrease above USD 200,000 AGI (USD 400,000 joint) |
For details on the USD 500 credit, the IRS ITIN page points to Schedule 8812 (Form 1040), Credits for Qualifying Children and Other Dependents.
Why an ITIN for your child in Guatemala does not help
The IRS ITIN page says you need an ITIN if you have a federal tax purpose and you’re not eligible for an SSN. Pub 501 says a dependent who is a resident or nonresident alien and who doesn’t have and isn’t eligible to get an SSN must apply for an ITIN, but that rule is about people who are already dependents. It does not change who passes the citizen-or-resident test. The IRS ITIN page is explicit about the Credit for Other Dependents: “Dependent ITIN applicants must be a resident alien or a U.S. national”. A child living in Guatemala who is neither a resident alien nor a US national does not meet that condition. The full ITIN process (documents, acceptance agents, where to send Form W-7) is in our Form W-7 guide.
Parents and other relatives in Guatemala
The test applies to every dependent, not only children. Remittances to a mother or father in Guatemala who is not a US citizen, US resident alien or US national do not make them your dependent. In its Mexico example, Pub 501 notes about the children’s grandparent: “You may also be able to claim your parent as a dependent if the gross income and support tests are met”. That example works because Mexico is one of the two named countries; it does not extend to a parent resident in Guatemala. A parent who is a US citizen, US resident alien or US national passes the first test and must then meet the qualifying relative tests in the table above. For sending money itself, see our USA to Guatemala remittances page.
If you are married to someone who lives in Guatemala
Filing status is a separate set of rules from the dependent tests on this page. See our guide to US taxes when married to a Guatemalan nonresident spouse. If you are a US citizen who lives in Guatemala, the wider filing picture is in US taxes while working remotely from Guatemala and tax obligations when returning to Guatemala.
This page explains IRS rules as published; it is not tax advice. A US enrolled agent or CPA can apply them to your family. More guides for Guatemalans in the United States are on our diaspora hub.
Sources (all checked 15 October 2026): IRS Publication 501 (2025), Dependents, Standard Deduction, and Filing Information (page last reviewed 30 April 2026); IRS Child Tax Credit (last reviewed 21 September 2026); IRS Individual Taxpayer Identification Number (ITIN) (last reviewed 28 October 2025).
Frequently Asked Questions
Can I claim my children who live in Guatemala as dependents on my US tax return?
Only if they are US citizens, US resident aliens or US nationals. IRS Publication 501 (2025) says you can’t claim a person as a dependent unless that person is a US citizen, a US resident alien, a US national, or a resident of Canada or Mexico. Guatemala is not on that list, so a child who lives in Guatemala and is not a US citizen, US resident alien or US national fails the test, no matter how much money you send. Pub 501 adds an exception for certain legally adopted children who lived with you all year.
My child was born in Guatemala and I am a US citizen. Does that change anything?
It can. Pub 501 says that if you were a US citizen when your child was born, the child may be a US citizen and meet the citizen-or-resident test even if the other parent was a nonresident alien and the child was born in a foreign country. The child still has to be your qualifying child or qualifying relative, and needs a taxpayer identification number on your return. Whether your child is in fact a US citizen is not a tax question; our pages on US citizen services at the embassy and on Form N-600 cover the documents.
Will getting an ITIN for my child in Guatemala let me claim them?
No. The ITIN is only an identification number; it does not change the citizen-or-resident test in Pub 501. The IRS ITIN page also says that, to claim the Credit for Other Dependents with an ITIN application, dependent ITIN applicants must be a resident alien or a US national. A child in Guatemala who is neither a resident alien nor a US national does not meet that condition.
Can I claim my parents in Guatemala as dependents if I support them?
Not unless they are US citizens, US resident aliens or US nationals. The citizen-or-resident test in Pub 501 applies to every dependent, not only children. A parent who passes that test must then meet the qualifying relative tests: the relationship or member-of-household test, and for tax year 2025 gross income less than USD 5,200, with you providing more than half of their total support. For how a parent fits the relationship test in your situation, check Pub 501 or ask a US tax professional.
How much is the Child Tax Credit and who gets it?
The IRS Child Tax Credit page (last reviewed 21 September 2026) says the credit is worth up to USD 2,200 per qualifying child, and the refundable Additional Child Tax Credit up to USD 1,700 per qualifying child, with at least USD 2,500 of earned income required for the ACTC. For the 2025 tax year the child must be under 17, must have lived with you for more than half the year, must be a US citizen, US national or US resident alien, and must have a Social Security number valid for employment issued before the return’s due date. You (or your spouse, if filing jointly) also need such an SSN.
My US-citizen child lives with my mother in Guatemala. Can I get the Child Tax Credit?
The CTC requires a qualifying child who lived with you for more than half of the tax year. A child who lived in Guatemala while you lived in the US does not meet that residency test unless an exception in Pub 501 applies (such as a temporary absence). The child may still be tested as your qualifying relative, which can open the USD 500 Credit for Other Dependents rather than the CTC. Pub 501 shows that reasoning with an example of children living in Mexico with your parent (their grandparent); for your own facts, ask a US tax professional.
Do the remittances I send count as support?
Support is one of the tests, but it only matters after the person passes the citizen-or-resident test. For a dependent in Guatemala who is not a US citizen, US resident alien or US national, the amount you send does not open the dependent rules. For sending money itself, see our USA to Guatemala remittances page.
