Artículo Child in Canada or Mexico.. Child in Canada or Mexico.

id="en_US_2025_publink1000170945"> Child in Canada or Mexico. You may be able to claim your child as a dependent even if the child lives in Canada or Mexico. If the child doesn't live with you, the child doesn't meet the residency test to be your qualifying child. However, the child may still be your qualifying relative. If the persons the child does live with aren't U.S. citizens and have no U.S. gross income, those persons aren't “taxpayers,” so the child isn't the qualifying child of any other taxpayer. If the child isn't the qualifying child of any other taxpayer, the child is your qualifying relative as long as the gross income test and the support test are met. You can’t claim as a dependent a child who lives in a foreign country other than Canada or Mexico, unless the child is a U.S. citizen, U.S. resident alien, or U.S. national. There is an exception for certain adopted children who lived with you all year. See Citizen or Resident Test , earlier. Example. You provide all the support of your children, ages 6, 8, and 12, who live in Mexico with your parent and have no income. You are single and live in the United States. Your parent isn't a U.S. citizen and has no U.S. income, so your parent isn't a “taxpayer.” Your children aren't your qualifying children because they don’t meet the residency test. But since they aren't the qualifying children of any other taxpayer, they may be your qualifying relatives and you may be permitted to claim them as dependents. You may also be able to claim your parent as a dependent if the gross income and support tests are met. Member of Household or Relationship Test To meet this test, a person must either: Live with you all year as a member of your household, or Be related to you in one of the ways listed under Relatives who don’t have to live with you below. If at any time during the year the person was your spouse, that person can’t be your qualifying relative. Relatives who don’t have to live with you. A person related to you in any of the following ways doesn't have to live with you all year as a member of your household to meet this test. Your child, stepchild, or foster child, or a descendant of any of them (for example, your grandchild). (A legally adopted child is considered your child.) Your brother, sister, half brother, half sister, stepbrother, or stepsister. Your father, mother, grandparent, or other direct ancestor, but not foster parent. Your stepfather or stepmother. A son or daughter of your brother or sister. A son or daughter of your half brother or half sister. A brother or sister of your father or mother. Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law. Any of these relationships that were established by marriage aren't ended by death or divorce. Example. In 2019, you and your spouse began supporting your spouse’s unmarried parent, Gene. Your spouse died in 2024. Despite your spouse’s death, Gene continues to meet this test, even if Gene doesn’t live with you. You can claim Gene as a dependent if all other tests are met, including the gross income and support tests. Foster child. A foster child is an individual who is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. Joint return. If you file a joint return, the person can be related to either you or your spouse. Also, the person doesn't need to be related to the spouse who provides support. For example, you provide more than half the support for your spouse’s stepparent. Your spouse’s stepparent may be your qualifying relative even if the stepparent doesn't live with you. However, if you and your spouse file separate returns, your spouse's stepparent can be your qualifying relative only if the stepparent lives with you all year as a member of your household. Temporary absences. A person is considered to live with you as a member of your household during periods of time when one of you, or both, is temporarily absent due to special circumstances such as: Illness, Education, Business, Vacation, Military service, or Detention in a juvenile facility. If the person is placed in a nursing home for an indefinite period of time to receive constant medical care, the absence may be considered temporary.

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