A taxpayer can still claim a parent as a dependent that is a resident of Canada or Mexico.
See My mom is my dependent, she lives in mexico and she has an ...
If the parent is a resident of Mexico or Canada they would not be eligible for a Social Security Number but would need an ITIN, that would be needed to renewed.
Although the dependent exemption was eliminated by the Tax Cut and Jobs Act, by claiming a parent the taxpayer would be eligible to receive the new $500 Credit for Other Dependents tax benefit.
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