Hi,
I am on H1b visa, my wife is with me with H4 visa and My sister is on F1 visa during entire 2008.

My wife is also studying on H4 visa.

I am paying tuition fee for both my wife and sister.

I have few questions:
1. Can I claim my sister as my dependent?
2. If I can NOT claim my sister as dependent, Can I show her tuition fee as expenses on my return.
3. If I can claim my sister as dependent, Can I show my wife's and my sister's tuition fee as expenses on my return.

Thanks.

1. No
2. No
3. You can file joint return as residents. You will get standard deduction of $10,900 and exemptions for both of you. You can deduct tuition and fee based on 1098-T received by your wife.