Publication 17, that you referred to erlier, on Page 34 states:
"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, fa-ther-in-law, mother-in-law, brother-in-law, or sister-in-law."
So according to the 3rd bullet abov, my mother does not have to live with me to qualify as a dependent. Can you point me to an IRS rule or publication where it states that the dependent must live in the US?
Thanks!
