I understand that F-1 Student cannot be claimed as a dependent by a Resident because F-1 student is an exempt individual, even if he/she meets the substantial presence test.
However, I know that after 5 years, F-1 student will not be exempt anymore (am I right?). So my question is, since I support my nephew (on F-1 Visa, in the U.S. for more than 5 years) and pay his tuition fully, can I claim him as my dependent?