| http://www.w3.org/ns/prov#value | - You can claim their exemptions if you meet all the other requirements to do so.taxmap/pubs/p501-004.htm#en_us_publink100041839Citizen or Resident Test(p12) 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, for some part of the year.
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