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@BobKamman wrote:

@TaxGuyBill  Time to review Dependents 101 from the first day of Tax Class.  Residents of Mexico qualify.  

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Time to review the "other dependent credit" for noncitizens at §24(h)(4)(B).  They qualify as a dependent, but no Child Tax Credit/other dependent credit.

But note that I said there "might not be any tax benefit on the Federal return".  In cases, there could be (for example, increasing the Household Size for the Premium Tax Credit), and there could be a benefit on the State return.