Hi

I am working under H1B visa for the whole year 2005.
And my sister is studying with her F1 visa for the past 2 years (2004-now).

Can I claim her under mine for dependent or exemption for tax year 2005?

I already read about the 4 (5) requirements for tax dependent (exemptions)
1. Relation test
2. Citizenship test
3. Joint-return test
4. Support test
(5. Gross-Income test)

For my case, I definitely met the following requirements.
#1 she is my sister
#3 she is not filing a return
#4 I support more than half of her expenses
#5 she is not working

Thank you.

Unfortunately, no!

She does not meet the Test #2. She is not a U.S. citizen and, because she is under a F-1 visa, she is not a resident alien.

Thanks for clarifying.

Glad to help!