Hi,

I am on H1 Visa and my brother came to USA and stayed with me twice for a total of 165 days on tourist/business visa (B1). He does not have a SSN or ITIN.

- Can I claim him as a dependent on my tax return for year 2008 ?
- If yes, what do I need to do ?

Thanks in advance for your help,
Nilu

No, a dependent must be citizen or resident of the U.S.