Under the new definition of dependent, can a parent living in foreign country be claimed as a dependent as a relative if he has permanent resident alien card to meet citizenchip test, assuming he meets all other tests including relationship test?
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The resident test is met with the green card. Since parents don't need to live with the taxpayer you should be good to claim them. -
And don't forget,
that a resident of Canada or Mexico will meet the citizenship or residence test. No green card needed.
DougComment
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ยง152(3)(A) In general - the term "dependent" does not include an individual who is not a citizen or national of the US unless such individual is a resident of the US or a country contiguous to the US.
Subparagraph (B) has an exception for adpoted children.Comment
Comment