Dear Atlantataxexpert,

Me and my wife file jointly for our taxes every year. Since last year me and my wife have been sponsoring my sister-in-law, (Indian citizen who came to US on F1 visa). We pay her fees and living expenses but she lives in a different city.

Can we claim her as a dependent and deduct the fees and living expenses of my sis in law. Please let me know.

Regards,
Chatur

No, you cannot claim her as a dependent, because she is a non-resident alien, and you must be a resident, U.S. citizen or an immediate family member to be claimed as a dependent.

Thanks Atlantataxexpert,

I assumed that resident was defined as for tax purposes but from your answer I assume its based on immigration "resident alien" status.

If she has been in the United States for over five years, she is considered to be a resident alien irrespective of her visa. In that case, you CAN claim her as a dependent because she is your sibling.