The Law Dictionary

Featuring Black’s Law Dictionary Free Online Legal Dictionary 2nd Ed.


An IRS test ensuring that a person listed as a dependent on a tax filer’s return is also a citizen. The person must meet certain criteria including being a natural-born or naturalized U.S. citizen or a resident of Mexico or Canada. If the child is considered an alien, the child must be adopted by and lived with the tax filer for a full year. This test differs from the one taken by immigrants seeking to become naturalized U.S. citizens.


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