Can I claim a child or parent who lives abroad as a dependent?

Usually not, and the rule that blocks it is narrower and blunter than people expect.

The rule that decides it

To be claimed as a dependent, the person must be a U.S. citizen, U.S. national, or U.S. resident — or a resident of Canada or Mexico. There is no exception for how much you support them, how closely related you are, or how poor they are.

So a parent in Mexico may qualify. The same parent in the Philippines, India, Nigeria or Vietnam does not, on this test alone, no matter what you send home each month.

This catches people badly, because supporting family abroad is normal and the money is real. The tax code simply does not recognise it.

The second question people conflate with the first

Claimable and creditworthy are not the same thing. Someone can pass every dependent test and still be worth nothing on your return, because the credits have their own rules on top:

• The Child Tax Credit requires the child to have a Social Security number valid for employment. An ITIN does not qualify them for it.
• The Credit for Other Dependents does accept an ITIN, and is worth less.

So the honest sequence is: first ask whether they are a dependent at all, then ask separately what that is worth. Getting a yes on the first question does not answer the second.

What does still work

• Filing status, which is decided by different rules and where a spouse or parent abroad can sometimes still matter
• A non-citizen dependent who does live in the U.S., who will need an ITIN if they cannot get an SSN
• Not claiming, and keeping the money — a refused claim discovered later costs more than the credit was worth

If your family situation crosses borders, this is worth an hour with a qualified preparer rather than an evening with a tax app. Free tax help programmes exist for lower incomes and they see this exact question constantly.