My niece is on F1 visa and she lived with my family starting Aug 2013 and taking her masters degree course. She does not work, I've fully paid for her college tuition, medical insurance and household expenses.

Does she qualify her to be my dependent (relative) for tax purposes?

Is there an age limit on claiming dependent relative?

Can her college tuition (about $9K) be tax exempted?

Does she need to file a return jointly with me? I typically file joint return with my wife, my wife does not work. I hold permanent residence status.

Please advise.

Thanks,
Subs

Subs,

Sorry, but you CANNOT claim her as a dependent. Because she is on a F-1 visa which presumably is less than five years old, she is a non-resident alien. To be claimed as a dependent, she MUST be a resident of the United States.

Sorry!