Deductions & credits

As Mary pointed out, in order to claim the "Other Dependent Credit" (up to $500), the dependent needs to be a US Citizen, Resident, or National.

 

So even though the person in Mexico may qualify as your Dependent (see Don's response about a "Qualifying Relative"), the person does not qualify for the "Other Dependent Credit" unless they are a US Citizen, Resident, or National.