For long term expats living in another country with a step-family / step-children via marriage.
Looking at [26 U.S. Code § 152 - Dependent defined as a reference which states:
The term “dependent” does not include an individual who is not a citizen or national of the United States unless such individual is a resident of the United States or a country contiguous to the United States.
With a caveat subtitled "Exception for adopted child." but text of -
Subparagraph (A) shall not exclude any child of a taxpayer (within the meaning of subsection (f)(1)(B)) from the definition of “dependent” if—
(i) for the taxable year of the taxpayer, the child has the same principal place of abode as the taxpayer and is a member of the taxpayer’s household, and
(ii) the taxpayer is a citizen or national of the United States.
which would sort of imply that a step-child should be qualified as a dependent. Even if they can't get an ITIN number. Does this seem a reasonable interpretation of the law? If so, how do people take this up with the IRS so they can claim non-US-citizen-step-children as dependents?