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Here's all the requirements. Do you meet every single one of them for the entire tax year between Jan 1 - Dec 31 2016?
- The person must be a U.S. citizen, a U.S. national, a U.S. resident, or a resident of Canada or Mexico. Many people wonder if they can claim a foreign-exchange student who temporarily lives with them. The answer is maybe, but only if they meet this requirement.
Sometimes folks use the term Stepchildren to refer to the biological kids of their boyfriend or girlfriend. Unless you were married to their parent on 12/31/2016, they are not your Stepchildren, so they must have lived with you all of 2016.
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