Hi,

I am a resident alien for tax purposes. My brother was in graduate school in 2007. He is on F-1 Visa and therefore not a resident alien for tax purposes. Thus, I cannot claim him as a dependent.

I paid for his fees and expenses. Can I deduct this fees from my taxable income since I paid for it anyway? Is this possible?

Appreciate any feedback...

Regards
SimpleTechie

A dependent must be a citizen or resident. F-1 visa is exempt from residency for 5 years.

Can I claim him as a qualifying relative?

IRS website: Section 152(d)(1)

(A) bear a certain relationship to the taxpayer -- BROTHER
(B) have gross income for the calendar year that is less than the exemption amount (as defined in section 151(d)) -- YES
(C) derive over one-half of his or her support for the calendar year from the taxpayer -- YES
152(d)(1)(D) requires that the individual not be a qualifying child of the taxpayer or of “any other taxpayer” for the taxable year -- YES


Is the residency requirement for qualifying relative 183 days or just "some" part of the year? What's the definition for residency in this context?

Regards

A dependent must meet: Joint Return Test, Dependent Taxpayer Test and Citizen or Residency Test.

A dependent can be your qualifying child or qualifying relative. Read: Your U.S. Tax Return: Requirements for claiming a dependent

MukatA:

I met with a tax advisor at H & R Block. She showed me company documentation for qualifying relative.

Residency test read as follows - the person must have been a resident for "some" part of the year.

She was, unfortunately, uncertain on the interpretation. What do you reckon?

A tax consultant from elsewhere suggested that I could claim part-time residency for my brother and thus claim him as a dependent. Is this correct?

Appreciate your help!
Regards

If you can not claim your brother as a dependent, then you can not claim any of the experiences. His residency status, in this case, is irrelevant. Any taxpayer who can not claim a person as a dependent is not entitled to deduct the expenses for that person.

As a revision to my previous answer - dependency status for F-1 visa holders is dependent upon a 5 year test. If the student holding the F-1 visa has been in the country for more than 5 calendar years, he can be claimed as a dependent, and his expenses therefore deducted - but again, only if the student has lived in the US for more than 5 calendar years.

I'm just going to keep adding to my own answers. And hope I find the spellchecker next time (and actually verify the word substituted was the word I wanted). If you are trying to claim a relative as a qualifying relative (such as a nephew), that relative can also not have more than $3,500 in income, apart from all the other restrictions.

Quote:

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Originally Posted by Agrippina121

I'm just going to keep adding to my own answers. And hope I find the spellchecker next time (and actually verify the word substituted was the word I wanted). If you are trying to claim a relative as a qualifying relative (such as a nephew), that relative can also not have more than $3,500 in income, apart from all the other restrictions.

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I am very new to this site, Please don't mind if I posted in a wrong spot. Actually I have the same case. I am on F1 visa, have been in the USA for two years. My brother is paying my tuition, now I want to know, is that possible I can be his dependent?

Someone under a F-1 visa CANNOT be claimed as a dependent on a resident (Form 1040or 1040A) tax return because that person is NOT a U.S. resident. Black-letter tax law.