Citizenship Test

This test for dependent status is met if the person is a U.S. citizen or resident alien, or is a resident of Canada or Mexico for at least part of the calendar year in which your tax year begins.

Children are usually considered to be citizens or residents of their parents' country. In most cases, children born of an American parent are considered to be U.S. citizens for dependency purposes, even if the other parent is a nonresident alien and the child does not live in the U.S., Mexico, or Canada.

Foreign exchange students placed in American homes for a temporary period are not considered U.S. residents, so they don't qualify for a dependency exemption.