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.