This is the first time I am filing taxes under H1 status. I have been working on OPT until Oct 2007 and since then working on H1.

I am single and My brother stays with me under F1 visa (since 2005) and I would like to know if I can claim my brother as my dependent. He does not have any income and I take care of more than half of his expenses.

Also, I would like to know if I can file it as Head of the Household.

It would be great if you could answer these questions and help me file my tax return this year.

Thanks,
Vijaya

Vijaya:

You cannot claim your brother as a dependent because he is NOT a resident of the U.S. (his F-1 visa precludes that).

Since you cannot claim him as a dependent, you cannot file as Head of Household.

Vijaya:

You cannot claim your brother as a dependent because he is NOT a resident of the U.S. (his F-1 visa precludes that).

Since you cannot claim him as a dependent, you cannot file as Head of Household.

Atlanta Tax Expert: I am in a similar boat. I understand that I cannot claim my brother on my returns since he is not a citizen. I have been paying for all his tuition fees. Can I claim that on my tax returns?

The payment of tuition to you brother is a gift and is not deductible.

Agreed.

In order to claim tuition costs as either a deduction or credit, these costs MUST be for either yourself, your spouse or your legal dependent.