Hi,

My brother is a foreign national and has been studying in the US, starting in August, 2007. I have been supporting him all along and he has less than $3000 as income. I can consider him as a dependent in my 2007 tax filing?

I know that he has to be less than 24 years of age to be considered as a dependent and he does satisfy that constraint.

Any help on this would be really appreciated.

THanks

Negative. To be considered a dependent, the qualifying person MUST be a U.S. resident or citizen OR U.S. national.

Since he is a foreign student, I assume he is on either a F-1 or J-1 visa, which makes him a non-resident alien and therefore ineligible to be claimed as a dependent.

Sorry, but this is black letter law and NOT subject to interpretation.