Thank you for your response.
You seem to be saying that US Citizens (not Green card holders) are eligible to be claimed as a dependent. I have copied below the bullet that you referred to in your response:
"You can’t claim a person as a dependent unless that person is a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico.1"
Here is the definition of U.S. Resident Alien according to the IRS (https://www.irs.gov/taxtopics/tc851#:~:text=Resident%20Aliens,presence%20test%20for%20the%20year.) which states:
"You're considered a resident alien for a calendar year if you meet the green card test or the substantial presence test for the year."
Here is "the green card test" definition according to IRS (https://www.irs.gov/individuals/international-taxpayers/us-tax-residency-green-card-test), which states:
"You are a resident, for U.S. federal tax purposes, if you are a lawful permanent resident of the United States at any time during the calendar year. This is known as the "green card" test.
You are a lawful permanent resident of the United States, at any time, if you have been given the privilege, according to the immigration laws, of residing permanently in the United States as an immigrant. You generally have this status if the U.S. Citizenship and Immigration Services (USCIS) issued you a Permanent Resident Card, Form I-551, also known as a "green card."
So, according to this test, my mother does not have to be a US Citizen to qualify as a dependent. Green Card holders should also qualify.
Am I missing something?
