In 2023, a taxpayer can claim a person as a dependent if that person is a resident of which country?

In 2023, a taxpayer can claim a person as a dependent if that person is a resident of Mexico due to the provisions in the U.S.-Mexico tax treaty. This treaty allows for the inclusion of certain residents of Mexico as dependents on U.S. tax returns, provided other qualifying criteria are also met, such as the dependent’s relationship to the taxpayer and meeting income requirements.

It's important to note that while residents of Canada, the United Kingdom, and Australia have tax treaties with the United States, the specific criteria for claiming dependents from these countries differ. For example, generally, dependents from these other countries do not qualify unless they have specific ties to the U.S. that meet certain IRS criteria, which is not as straightforward as is the case with Mexico under its treaty provisions.