Citizen Test
A citizen test, also called a resident test, determines whether a taxpayer can claim a dependent under rules set by the Internal Revenue Service (IRS). If you were a U.S. citizen when your child was born, but your spouse was not, and your child was born in a foreign country, the child may be a U.S. citizen, in which case you can take the exemption — even if the child lives abroad with the nonresident parent. If you are a U.S. citizen living abroad who has legally adopted a child who is not a U.S. citizen or resident, and the other dependency tests are met, the child is deemed your dependent. If you were a U.S. citizen when your child was born, the child may be a U.S citizen even if the other parent was a nonresident and the child was born in a foreign country. The claimed dependent must be a U.S. citizen, a U.S. resident, a resident of Mexico or Canada, or an adopted child who has lived with the taxpayer for the entire year.
What Is a Citizen Test?
A citizen test, also called a resident test, determines whether a taxpayer can claim a dependent under rules set by the Internal Revenue Service (IRS). The claimed dependent must be a U.S. citizen, a U.S. resident, a resident of Mexico or Canada, or an adopted child who has lived with the taxpayer for the entire year. If none of these criteria is met, then the person cannot be claimed as a dependent. A citizen test should not be confused with a citizenship test, which is the test given to immigrants seeking U.S. citizenship.
How a Citizen Test Works
The citizen test, from Internal Revenue Code Section 152, is one of several tests that must be met in order for someone to be claimed as a dependent. The others are the relationship, age, residency, joint return, and support tests.
A U.S. citizen is either born in the U.S. or satisfies the requirements of naturalization, which is a legal process established by Congress. U.S. citizens whose children are born outside the United States and who do not regularly reside in the U.S. can complete the Application for Certificate of Citizenship to apply for citizenship for their children when certain conditions are satisfied. Furthermore, both parent and child must interview with a U.S. immigration officer, and the child must satisfy required conditions at the time their Oath of Allegiance is taken.
If you were a U.S. citizen when your child was born, but your spouse was not, and your child was born in a foreign country, the child may be a U.S. citizen, in which case you can take the exemption — even if the child lives abroad with the nonresident parent.
If you were a U.S. citizen when your child was born, the child may be a U.S citizen even if the other parent was a nonresident and the child was born in a foreign country. In this case, as long as the other dependency tests are met, the child is your dependent, and you may take the exemption — even if the child lives abroad with the nonresident parent.
If you are a U.S. citizen living abroad who has legally adopted a child who is not a U.S. citizen or resident, and the other dependency tests are met, the child is deemed your dependent. Therefore, you may take the exemption if your home is the child’s main residence and the child is a member of your household for your entire tax year.
Related terms:
Additional Child Tax Credit
The Additional Child Tax Credit was the refundable part of the Child Tax Credit. The refundable credit was revamped under the Tax Cuts and Jobs Act. read more
Dependent
A dependent is a person who entitles a taxpayer to claim dependent-related tax benefits that reduce the amount of tax that the taxpayer owes. read more
Dual-Status Taxpayer
A dual-status taxpayer is a foreign national who spends a substantial portion of the year, but not the entire year, in the U.S. read more
Joint Return Test
The joint return test is a test dependents must pass in order to be claimed as a dependent on another's tax return. read more
Physical Presence Test
The physical presence test allows taxpayers to claim the foreign earned income exclusion if they have spent enough time abroad in a 12-month period. read more
Principal Residence
A principal residence is the main home that a person inhabits and uses for the majority of the time. read more
Relationship Test
The Relationship Test is a test one must pass in order to be claimed as a dependent on another’s tax return, satisfying one of several criteria, to qualify. read more
Support Test
One of five tests taxpayers must pass in order to claim a dependent, proving they paid at least half of prospective dependents' annual living expenses. read more