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• Assuming all other dependency tests are met, the citizen or resident test allows taxpayers to claim a dependency exemption for persons who are U.S. citizens for some part of the year or who live in the United States, Canada, or Mexico for some part of the year.

  Internal Revenue Service - Cite This Source - This Definition
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  Cite Definition for Citizen or Resident Test

  American Psychological Association (APA)

  Citizen or Resident Test. (n.d.). Understanding Taxes Student Glossary. Retrieved February 4, 2023, from website: http://www.expertglossary.com/definition/citizen-or-resident-test.

  Chicago Manual of Style (CMS)

  Citizen or Resident Test. apps.irs.gov. Understanding Taxes Student Glossary. Internal Revenue Service. http://www.expertglossary.com/definition/citizen-or-resident-test (accessed: February 4, 2023).

  Modern Language Association (MLA)

  "Citizen or Resident Test." Understanding Taxes Student Glossary. Internal Revenue Service. 4 February. 2023 http://www.expertglossary.com/definition/citizen-or-resident-test.

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