Dependents in Mexico?

[Lion]

TTB 3-13 gives a detailed chart. 3) Citizen or resident test. The person claimed as a dependent must be either a U.S. citizen, U.S. national, or a resident of the United States, Canada, or Mexico. 4) Relationship test....

[mactoolsix]

New client. In the past he has claimed his uncle, his nephew and his son, who all live in MEXICO. They did not live with him anytime during the year. I told him that he couldnt claim them because they were not here. Earnings only $11,000. They all have SSAN. Am I incorrect?

You might want to review the Qualifying Relative rules
https://www.irs.gov/publications/p50...link1000220957

They are all "qualifying relatives that do not have to live with you."
Do they pass the other tests?

Mike

[New York Enrolled Agent]

New client. In the past he has claimed his uncle, his nephew and his son, who all live in MEXICO. They did not live with him anytime during the year. I told him that he couldnt claim them because they were not here. Earnings only $11,000. They all have SSAN. Am I incorrect?

Why don't you take a look at IRC section 152(b)(3)

[zeros]

New client. In the past he has claimed his uncle, his nephew and his son, who all live in MEXICO. They did not live with him anytime during the year. I told him that he couldnt claim them because they were not here. Earnings only $11,000. They all have SSAN. Am I incorrect?