I have my mom I support with my brother and I have filled out the form 2120 but she lives in Puerto Rico and gets social security. Can I claim her with her address in PR?

[zenaidareid]

together we both pay more than half to support her.

[Phillip1 · Accepted solution]

Yes.

Citizens of Puerto Rico are US citizens. Dependent individuals that are Puerto Rican citizens pass the Citizen or Resident Test

As long as she meets all of the requirements for a qualifying relative dependent, you or your brother can claim her as a dependent under a multiple support agreement.

[melissaa7221]

Also I read I’m suppose to have a signed statement from each eligible person. Am I suppose to send that letter with tax form 2120 or keep for my records? If I am suppose to send with form 2120 how do I send it to IRS if I’m efiling?

[Phillip1]

You keep the statements and file Form 2120 with the IRS