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Publication 17 - Your Federal Income Tax (For Individuals) - Exemptions for Dependents
Citizen or Resident Test. You cannot claim a person as a dependent unless that person is a U.S. citizen, U.S....
Publication 501 - Exemptions, Standard Deduction, and Filing Information - Exemptions for Dependents
Citizen or Resident Test. You generally cannot claim a person as a dependent unless that person is a U.S....
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related topicExemption for Dependent
related topicResidency Test