Currently, IRS only allows claiming an exemption for a dependent if a dependent is an U.S. citizens, U.S. resident alien, U.S. national, or a resident of Canada or Mexico.
If our government is taxing our foreign earned income, shouldn't they also help us when we support our parents overseas. These people are the one who supported us for quality education in the United States and gave us an opportunity for an American Dream.
Many of the American families in the United States had to wait for over 10 years to reunite with their family members or relatives legally via immigrant application. However, the government would rather extending residency permits and deportation relief for illegal immigrants, but not protecting our loved ones. It does not seem to be right.