ODC - Can't check new box

[nicolevinayak]

Hi all! I have a client who is claiming a parent as a dependent, and the parent meets all criteria to be eligible for the ODC. The new "and in the US" box remains unchecked even though I have dependent type code 3, 12 months lived at home, and parent for relationship. I can't figure out what I'm missing, appreciate the help in advance!

[BobKamman · Accepted solution]

Because that isn't a requirement for a qualifying relative.  Maybe they should let you check the box anyway, but that makes it look like it's a requirement, doesn't it?  Not enough smart people left at IRS to think this through.