Dependent – Mexico Resident
The tax code does not permit a U.S. citizen or resident alien to claim a dependent living in a foreign country unless they are residents of Canada or Mexico. To qualify as dependents, residents of Canada or Mexico must meet the same qualifications as any other dependent and thus a dependent must be either a:
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Qualified Child
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Qualifying Relative
We know right away when the taxpayer lived in the U.S. and the child lived in Mexico or Canada all year that the child cannot meet the Qualified Child test because one of the requirements is the child must have the same principal place of abode as the taxpayer for more than half the year, which they would not, unless they meet one of the temporary residents exceptions, illness, education, vacation, military service, etc. which be rare.
Therefore, they must meet the five tests of Qualifying Relative.
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Relationship or Member of the Household Test – Obviously since they do not live with the taxpayer, they must meet the relationship test.,
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Gross Income Test – The dependent cannot have a gross income in excess of the inflation adjusted amount that would be the exemption deduction were it not for the TCJA’s suspension of that deduction. This amount is $4,400 for 2022.,
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Joint Return – Generally cannot file a joint return.
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Citizenship/residence Test – Must be a U.S. Citizen, resident alien, American Samoan, or a resident of Canada or Mexico at some time during the taxpayer’s tax year.,
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Support Test – Pay over half of the dependent’s support.
They would also need to have an ITIN.