A dependant on tx return has to be a US citizen or resident

[AmericanWannabe]

A dependant on tx return has to be a US citizen or
a resident. But I don't know the definition of resident
has to be that of INS or that or IRS

 

[AmericanWannabe]

The dependent test criteria include if a person is a citizen or a resident. It is called resident test for being a dependant

 

[rvalla]

The definition of qualified dependant is provided in 1040A instructions. It should be there is 1040 instructions also.
There is something like a flow chart. TO claim somebody on the tax returns a total of 6 months stay in US is required.