A resident of Canada or Mexico
A resident of South Korea and you dependent lived with you in the United States at
some time in the tax year
A U.S. national
- A resident from India who is a student or business apprentice
If you are not in one of these categories, you cannot claim a personal exemption for your dependent even if your dependent is a U.S. citizen.
- If you are a resident alien, you can claim your dependents who meet the conditions of being a dependent and who are: a U.S. citizen or resident, a resident of Canada or Mexico, or a U.S. national.