Yet Another Dependency Test Question

[Kea]

I think I've got this right, but I just want to verify:

Dad and Mom are divorced

Dad is US citizen and lives in US

Mom lives in Pakistan

5 year-old Son is US citizen and lives in Pakistan with Mom

Son does not provide over half his own support

Mom signs a Form 8332 (she's not going to use the exemption)

Therefore

Dad can claim Son's exemption and Child Tax Credit

Since Mom signs Form 8832, it doesn't matter that Son does not live with Dad

Since Son is US citizen, it doesn't matter what country he lives in

Is this correct?

Thanks

[Pacun]

Nothing to back up my answer, but the answer is NO. He cannot claim his dependency.

[rick in cal]

He IS 5 years old and since our school systems are atrocious maybe he wants him to be educated in Pakistan and at least come out of primary school knowing how to read and write.

[Kea]

If he can't claim his son, which of the 5 tests fails?

(Oh, I forgot to mention, the son is not married and thus does not file a joint return.)

He can't claim if the son doesn't live with him unless there is an 8332 and there is.

Son must live in US, Canada or Mexico OR be a US Citizen or Resident -- he's US Citizen.

Yes, I fully admit to being unsure, which is why I posted the question.