以前读MBA学税法知道dependent有resident test

来源: 2006-12-31 19:03:28 [旧帖] [给我悄悄话] 本文已被阅读:

刚才又去查了一下2006年publication 501, 这里是copy的有关段落,

也许我理解有误?哪位知道的解释一下,谢谢。
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You can claim an exemption for a qualifying child or qualifying relative only if these three tests are met

1. Dependent taxpayer test.
2. Joint return test.
3. Citizen or resident test.


Citizen or Resident Test:
You cannot claim a person as a dependent unless that person is a U.S. citizen, U.S. resident alien, or a resident of Canada or Mexico, for some part of the year. However there is an exception for certain adopted children as explained next.