[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.

[Brown Deer]

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

As usual, you continue to make statements that you cannot prove.

Maya was taken as a dependent 1973 because she was a U.S. Citizen.

Again, you have no proof of that.

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

Again, you have no proof of that and again, how many times must this be pointed out to you before you figure it out?

posted on 02/26/2013: freerepublic.com/focus/f-backroom/2991236/replies?c=229
posted on Monday, April 15, 2013: freerepublic.com/focus/backroom/2306351/posts?page=11312

www.irs.gov/pub/irs-prior/i1040--1973.pdf

Page 5 states: "Was a citizen or resident of the U.S., a resident of Canada, Mexico, the Republic of Panama or Canal Zone, or an alien child adopted by and living with a U.S. citizen in a foreign country."

[Seizethecarp]

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

The article that claims that is NOT reliable and is based on 50 year-old memories of a small child and an elderly woman looking back.

You have not posted the full list of exemptions available for children, relations and children and NONE require US citizenship if the dependent is in the home and/or 50% of support is required.