What is required for a person to be claimed as a dependent on a tax return?

To be claimed as a dependent on a tax return, an individual must generally meet specific criteria established by the IRS, and one of those key criteria is that the person must be a U.S. citizen or a resident alien. This requirement ensures that dependents are individuals who have a significant connection to the United States, which is a crucial aspect of tax law.

Being a U.S. citizen or resident alien establishes that the individual is eligible to be claimed under the U.S. tax system, allowing the taxpayer claiming the dependent to benefit from potential tax deductions or credits associated with dependents.

While other factors such as residency, income, and family relationships may influence dependency claims, they do not override the foundational requirement of citizenship or residency. As such, the requirement concerning citizenship or immigration status is central to the determination of who qualifies as a dependent on a tax return.