* You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer.
* You cannot claim a married person who files a joint return as a dependent unless that joint return is only a claim for refund
and there would be no tax liability for either spouse on separate returns.
* 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
1
resident of Canada or Mexico, for some part of the year.
* You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative.
这五点必须全都满足,方可。是不是说,只要他们不是U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico,就根本不能作为dependent?
请高人指点 谢谢!!