An individual claimed as a dependent must be a citizen, national, or resident of the United States, or a resident of Canada or Mexico.
(updated Aug. 2, 2022) In general, you can claim qualifying individuals as your dependents. To be your dependent, the qualifying individual must be a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico for some part of the calendar year in which your tax year begins.
A dependent must be a U.S. citizen, resident alien or national or a resident of Canada or Mexico. A person can't be claimed as a dependent on more than one tax return, with rare exceptions. A dependent can't claim a dependent on their own tax return.
In order to claim someone as your dependent, the person must be: Either your qualifying child or qualifying relative. A U.S. citizen, U.S. resident, U.S. national or a resident of Canada or Mexico.
To claim the EITC, you and your spouse (if filing jointly) must be U.S. citizens or resident aliens.
If you are a nonresident of the U.S. and receive effectively connected income, you may be able to claim some of the following credits: Foreign tax credit. Child and dependent care credit. Retirement savings contributions credit.
You can claim the Child Tax Credit as an expat if you have qualifying children. However, if you take advantage of the FEIE, it may limit or even eliminate the amount of the Child Tax Credit you can claim.