| http://www.w3.org/ns/prov#value | - The exception to the joint return test does not apply, so you cannot claim an exemption for either of them.taxmap/pubs/p501-004.htm#en_us_publink1000220881Citizen or Resident Test(p11) Citizen or Resident Test You cannot claim a person as a dependent unless that person is a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico.
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