Question

Which of these dependents meets the citizen or resident test?

a.Martina was a resident and citizen of the Czech Republic. She was adopted by citizens of the United States in March of 2017 and lived with them from May through the rest of the year.

b.Jose is a resident and citizen of Guatemala. His father worked in the United States and would like to claim him.

c.Maria is a resident and citizen of Canada. She was adopted by U.S. citizens in June of 2017 and lived with them for the last seven months of the year.

d.Julia is a resident and citizen of Germany. She lived with a married couple (both U.S. citizens) the entire year. An adoption is in process.

Answer 1

Option C

Maria is a resident and citizen of Canada. She was adopted by U.S. citizens in June of 2017 and lived with them for the last seven months of the year.

Here, Maria satisfies point (iii) below:

To qualify for an exemption your dependent must either be:

i, a US citizen,

ii, a resident of the US, Canada, or Mexico for part of the year

iii, a legally adopted foreign child who now resides in the US, or

iv, an adopted child living with you the entire year in a foreign country

Note: option d is incorrect as the adoption process is incomplete.

Please UPVOTE if you are satisfied with the answer:)