Which individual may not be eligible to be claimed as a dependent?

When determining eligibility to be claimed as a dependent, several criteria must be met regarding the individual’s relationship to the taxpayer, residency, age, and support provided. A foreign exchange student typically does not meet the residency requirement necessary to be considered a dependent under IRS rules.

For a dependent to qualify, they generally must be a U.S. citizen, U.S. resident alien, or a resident of Canada or Mexico. A foreign exchange student, while living temporarily in the United States, usually retains their foreign status and does not satisfy the residency requirement.

In comparison, a foreign adopted child could potentially qualify as a dependent, provided they meet other criteria and were adopted legally according to U.S. laws. A resident of Canada may also be eligible if they meet the conditions of residency as defined by the IRS, particularly if they are considered a qualifying resident. Lastly, a U.S. resident alien is usually eligible as a dependent because they meet the citizenship test and the residency requirement, along with other dependencies' qualifications.

Therefore, the foreign exchange student is the most likely individual who may not meet the necessary requirements to be claimed as a dependent in a tax situation.