A U.S.citizen's family member who is a French citizen and Mexican resident could meet the citizenship test for purposes of the dependency exemption.

Question

Quizplus · Accepted Answer

The citizenship of a dependent does not have to be the same as the taxpayer claiming the exemption. As long as the dependent meets certain residency and support requirements, they can be claimed for the exemption. In this case, the family member being a French citizen and Mexican resident does not disqualify them from meeting the citizenship test for purposes of the dependency exemption.

A USCitizen's Family Member Who Is a French Citizen and Mexican