我和LD都是F1,填1040 NR (去年填的是NR - EZ)

我看到1040NR的instruction 上这样说的：

Line 7 C - Dependents.

Only U.S. nationals and residents of Candada, Mexico, and the Republic of Korea can claim exemptions for their dependents........

我的理解是: 只有这些国家的NR才能claim dependent, 我们不能把儿子作为dependent了？

还有

Line 45 - credit for child and dependent care expenses

You may be able to take this credit if you paid someone to care for your qualifying child under age 13 or your dependent or spouse who could not care for himself or hershelf.

要是bb在国内，我们给的生活费可以在这里抵扣么？

最后

Line 48 Child tax credit

这个我们bb可以享受吧，但是是不是这个Child tax credit 和Line 7 C - Dependents，我们只能享受一个呢？

请执教一下吧。。。