My mother - who is a US Green Card holder - lived with my father in their own home outside of the US for the entire 2019. My mother and father are married to each other. I financially supported my mother during 2019. While my siblings (who live in the same country as my mother & father and are citizens of their own country) also supported my mother, no one else in the family claim my mother as a dependent. I am the only sibling in my family who is a US citizen/resident and file US taxes. My mother is a homemaker and has no income in the US or in her own country. She has never filed US income taxes. Is my mother - who is a Green Card holder - considered a US resident for tax purposes even though she lived the entire 2019 outside of the US? If so, can I claim her as a dependent? If so, how do I enter this into TurboTax Premier?
Since she was not a resident of the US, Canada or Mexico for some part of the year, you cannot claim her as a dependent on your tax return. Additionally you would have had to provide Over one-half of her support.
To be a Qualifying Relative -
1. The person cannot be your qualifying child or the qualifying child of any other taxpayer. A child is not the qualifying child of any other taxpayer if the child's parent (or any other person for whom the child is defined as a qualifying child) is not required to file an income tax return or files an income tax return only to get a refund on income tax withheld.
2. The person either (a) must be related to you or (b) must live with you all year as a member of your household.
3. The person's gross income for the year must be less than $4,200 (social security does not count) in 2019
4. You must provide more than half of the person's total support for the year.
5. The person must be a U.S. citizen or a U.S., Canada, or Mexico resident for some part of the year.
6. The person must not file a joint return with their spouse.
Aren't Green Card holders considered to be US residents even if they live outside of the US?
Correct...Yes they are. My mistake. So it depends on whether you provided over one-half of her support for the year.
Use this IRS support worksheet to determine your support - https://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf