[Brown Deer]

If Obama was a U.S. citizen in 1973, then he would have been eligible to be named as a dependent on Lolo and SAD Soetoro’s 1973 tax return.

but he wasn't named as a dependent on the Soetoro return and if his Dunham grandparents were providing more than half of his support, whether or not he was a U.S. citizen, he would have been eligible to be named as a dependent on their income tax returns.

[Fred Nerks]

You know what really tricks me now? He wasn’t claimed by Lolo and Stanley Ann on their joint return for 1973, but Maya says he didn’t live with Madelyn and Stanley Armour in their apartment until her mother returned to Indonesia in 1976.

So I want to know, with whom was he living? That article is so dated, that although I had read it a long time ago, at the time the contradications didn’t stand out as they do now.

As to the education records and the various requirements etc, I’ll remain an observer, as an Aussie, all that is quite unfamiliar to me.

[SvenMagnussen]

26 USC § 152 - Dependent defined

(3) Citizens or nationals of other countries
(A) In general
The term “dependent” does not include an individual who is not a citizen or national of the United States unless such individual is a resident of the United States or a country contiguous to the United States.
(B) Exception for adopted child
Subparagraph (A) shall not exclude any child of a taxpayer (within the meaning of subsection (f)(1)(B)) from the definition of “dependent” if—
(i) for the taxable year of the taxpayer, the child has the same principal place of abode as the taxpayer and is a member of the taxpayer’s household, and
(ii) the taxpayer is a citizen or national of the United States.

Obama didn’t move in with his grandparents until 1976.

Maya was taken as a dependent 1973 because she was a U.S. Citizen. Obama was not taken as a dependent in 1973 because he was not a U.S. Citizen.