citizenship test
Definition
A test established by the IRS to ensure that a person listed as a dependent on a tax filer's return. The person must meet certain criteria which include being a natural-born or naturalized U.S. citizen or a resident of Mexico or Canada. If the child is still considered an alien, he/she must have been adopted by and lived with the tax filer for a full year. This test is not the same as the one taken by immigrants wishing to become naturalized U.S. citizens.
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