Bill, I am confused now. You are correct. If I enter ITIN, Other Dependent, and 0 mo's lived with taxpayer and we know this dependent lives in Mexico.......PS will allow credit. You would "manually" have to check box for this credit to not populate.

My question still stands.....in re: to this unique situation, is she NOT entitled to the $500 credit? This "dependent's" ITIN expires this year. It would be pointless to renew if taxpayer is NOT allowed this $500 credit as dependency exemptions are $0.00.

In 2017, we were allowed to claim this dependent (assuming all qualifications are met) and we received our dependency exemption.

It seems to me the law would allow Mexican citizens (with ITIN's) to be claimed as dependents on a US citizens assuming all qualifications are met.

BUT....I cannot confirm this with any Code Sections.