My wife is currently in her home country, and our son (a U.S. citizen) is with her. My wife is a permanent resident with a U.S. SSN, but she will not be filing U.S. taxes. She has spent more time with our son in 2024. Long story short, I will be filing as Married Filing Separately (MFS), and since I spent less than six months with my son, I cannot claim him as a dependent on my taxes. However, after doing some research, it seems that I may be able to use Form 8332 to claim him.
Has anyone had a similar experience? Also, is there a way to submit Form 8332 via e-file?