Citizenship Test

Posted in Finance, Accounting and Economics Terms, Total Reads: 1303

Definition: Citizenship Test

A citizenship test is one of the five requirements stated by the Internal Revenue Service (IRS) to claim an exemption for tax payments for a dependent. The IRS defines a dependent as any individual who resides in the taxpayer’s house and relies on him/her for support.

The IRS has highlighted five tests to determine if an individual can be classified as dependent for the purpose of being considered for tax exemption. They are:

• Citizenship test

• Support Test

• Gross Income Test

• Joint Return Test

• Relationship Test

The Citizenship test states that in order to qualify as a dependent for tax exemption, a dependent must be either:

• A citizen of the United States of America

• A resident of the US, Canada or Mexico for part of the year

• A legally adopted child of foreign origin residing with the taxpayer in the US

• An adopted child living with the taxpayer for the entire year in a foreign country

An individual cannot claim tax exemption as a dependent if none of the above criteria are met. The citizenship test should not be confused to be the one used to administer citizenship to immigrants who are seeking a citizenship in the country.


Hence, this concludes the definition of Citizenship Test along with its overview.

Browse the definition and meaning of more terms similar to Citizenship Test. The Management Dictionary covers over 7000 business concepts from 6 categories. This definition and concept has been researched & authored by our Business Concepts Team members.

Search & Explore : Management Dictionary

Share this Page on:
Facebook ShareTweetShare on Linkedin