claiming someone as a dependent
1 Generally, you may not claim a married person as a dependent if they file a joint return with their spouse. 2  Also, to claim someone as a dependent, that person must be a U.S. citizen, U.S. resident alien, U.S. national or resident of Canada or Mexico for some part of the year. If someone else â such as your parent â claims you as a dependent, you may not claim your personal exemption on your own tax return. 2  Some people cannot be claimed as your dependent. 3  Generally, you may not claim a married person as a dependent if they file a joint return with their spouse.