The Law Dictionary

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

CITIZENSHIP TEST Definition & Legal Meaning

Definition & Citations:

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.


This article contains general legal information but does not constitute professional legal advice for your particular situation. The Law Dictionary is not a law firm, and this page does not create an attorney-client or legal adviser relationship. If you have specific questions, please consult a qualified attorney licensed in your jurisdiction.