Citizenship Test

Description and Definition of Citizenship Test

A person must meet this and other tests to qualify as your dependent. To meet this test, the person must be a U.S. citizen, a resident of Canada or Mexico, or an alien child whom you have adopted and who lived with you for the entire year.

Resources

See Also

Further Reading

• Citizenship Test in the West's Tax Law Dictionary
• Citizenship Test in “A Dictionary of Taxation”