Citizenship Test
外汇网2021-06-19 14:18:16
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One of the key criteria set forth by the IRS that a person must satisfy in order to be claimed as someone else's dependent. The citizenship test dictates that the prospective dependent be a citizen of the U.S., a resident Mexico or Canada, or an adopted alien child that has lived with the taxpayer for the entire year. If none of these criteria are met, then the child or person cannot be claimed as a dependent under any circumstances.
The citizenship test is one of several tests that must be met in order for someone to be claimed as a dependent. The others include the relationship test, residency test and others. This test is not to be confused with the test that is administered to immigrants seeking citizenship in this country.
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