---

@BobKamman wrote:

Even if the kids were nonresident aliens, living in Vietnam?  I'm looking at Pub 501, "You can't claim a person as a dependent unless that person is a U.S. citizen, a U.S. resident alien, a U.S. national, or a resident of Canada or Mexico."

---

I'm not sure what you are referring to.  I already said "no" to 2021 and 2022.   They seem to have become US Residents in 2023 ("permanent residency status" implies a Green Card).