Dependents and Personal Exemptions
In general, you may claim a dependency exemption for each qualifying child or qualifying relative when you either efile your taxes or file them through traditional means. If you are the dependent of another taxpayer, you cannot claim any other person as a dependent.
The qualifying child or relative must be a citizen, resident alien or national of the United States, or a resident of Canada or Mexico. An exception may apply for an adopted child that is not a citizen, national or resident alien.