Page 25 - Dependents for Individuals
P. 25
Citizen or Resident Test
Citizen Test
See instructions Resident Test
See instructions.
• You generally can’t claim a
person as a dependent
unless that person is a U.S.
citizen, U.S. resident alien,
U.S. national, or a resident
of Canada or Mexico.
• However, there is an
exception for certain
adopted children, as
explained next.
23
