Citizen or resident test allows taxpayers to claim a dependency exemption for persons who are U.S. citizens for some part of the year or who live in the United States, Canada, or Mexico for some part of the year. The IRS prescribes five dependency to be met in order to define a dependent. One of these tests is the Citizen or Resident Test.
Exemption cannot be claimed unless the person is a US citizen, resident alien, national, or a resident of Canada or Mexico for at least part of the tax year.
A US citizen or national who has legally adopted a child who is not a US citizen, resident alien, or national, meets the test if the dependent lived in the citizen’s household for the whole tax year.