Citizenship Test Law and Legal Definition

Citizenship test is one of the key criteria set forth by the IRS that tests a person must qualify in order to be asserted as someone else's dependent. The citizenship test instruct that the prospective dependent be a citizen of the U.S., a resident Mexico or Canada, or an adopted alien child that has lived with the taxpayer for the whole year. If none of these standards are met, then the child or person cannot be claimed as a dependent under any circumstances.