@KurtL1 wrote:
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.
Although you can claim the non-US person as a dependent, the $500 credit is only for dependents that are a US Citizen, Resident, or National.
However, there could be other benefits for claiming a non-US dependent. Medical expenses, increasing the Family Size for the Premium Tax Credit, and State deductions are all common reasons. They WILL renew ITINs for State Tax purposes, even if it does not affect the Federal return (however, I am unsure if you can renew the ITIN via the tax return, so you may need to renew it another way).
