My girlfriend moved to the US in August 2007 to study. Since then I've supported her including tuition. She has no income in 2007. She doesn't even have a ssn. Can I claim her as a dependent on my 2007 tax returns and claim tuition deduction for the tuition I've paid for her.

Thanks
Rahul

Rahul:

Sorry, but she is NOT a U.S. resident, so she cannot be claimed as a dependent by you.

Now, if you were married, different story, but you are not, so you are out of luck.

I assume she is on a F-1 or J-1 visa. If so, she must file Form 8843 even though she does not have to file a tax return.

She can download the form from Internal Revenue Service (http://www.irs.gov), complete it, sign it and mail it to the IRS center in Austin, Texas by 15 April 2008.

Rahul:

Sorry, but she is NOT a U.S. resident, so she cannot be claimed as a dependent by you.

Now, if you were married, different story, but you are not, so you are out of luck.

I assume she is on a F-1 or J-1 visa. If so, she must file Form 8843 even though she does not have to file a tax return.

She can download the form from Internal Revenue Service (http://www.irs.gov), complete it, sign it and mail it to the IRS center in Austin, Texas by 15 April 2008.

Thanks.

Glad to help!

Form 8843 Statement for Exempt Individuals and Individuals with a Medical Condition
Form 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b).

Perhaps we need to tell the Visa Tax Expert to make correction about this form on his Signature line.

I will take care of it!