I have a client that on previous years had claimed his father as his dependent. His father lives in Mexico, he doesn't have a SSN he has an ITIN. He doesn't have any income and doesn't receive a pension. He is the only one support him and he does support him more than 50%.

Does he qualifies for this new credit for other dependent? Otherwise with the removal of the exemptions I do not see any benefit to claim him anymore.

Thank you.