Submitted By: Sheila
Answered: February 10, 2017 9:00 am

We support a niece who lives in Mexico. Can we take a dependency exemption for her?

It may be possible to claim a dependency exemption for a relative living in Mexico. While the niece cannot be a qualifying child because she does not live with you, the niece may be a qualifying relative. As long as she cannot be claimed as someone else’s dependent, then you can claim a dependency exemption (assuming all other dependency exemption requirements are met).

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Tax Glossary

Active participation

Test for determining deductibility of IRA deductions. Active participants in employer retirement plans are subject to IRA deduction phase-out rules if adjusted gross income exceeds certain threshold.

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