@AmeliesUncle wrote:
@Opus 17 wrote:
As a shortcut, therefore we can say that a child living outside the US, Mexico or Canada can't be claimed as a dependent unless they have an SSN (because all children who could be claimed are eligible for SSNs).
No. Residents and Citizens of Mexico and Canada that are not in the United States usually do NOT qualify for a Social Security Number. They would have an ITIN, and can be claimed as a dependent with that ITIN.
That's what I said. Please re-read.
A child--who is living outside the US, Canada or Mexico--can't be claimed as a dependent unless they are a US citizen or US permanent resident and hence eligible for an SSN.
A citizen of Canada or Mexico, living outside the US, Canada and Mexico, does not qualify, per publication 501 table 5. The dependent must be a US citizen, resident or resident of Canada or Mexico. It does not say citizen of Mexico residing abroad or citizen of Canada residing abroad, only residents of Canada or Mexico.
See also 26 USC §152(b)(3)(A) "The term “dependent” does not include an individual who is not a citizen or national of the United States unless such individual is a resident of the United States or a country contiguous to the United States."
