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hpb · Feb 6, 2007, 11:07 AM

I am currently on an H1b visa (for last 1.5 year) and my brother (under 17 years of age)is under F1 visa (been here in high school since August 2006). I am paying for his tuition and was wondering if I can claim tax deduction based on the fact that he would be considered a dependent under me. He has not earned any income in 2006.

Also, I recently got married (on 29th December, 2006), can I claim my wife as dependent also. I am a citizen of India.

Do I have to file any documents to make him and my wife as a dependent? Also, is there any tax advantages with this situation.

AtlantaTaxExpert · Feb 7, 2007, 10:29 AM

Yes, you should be able to claim your brother IF you provide over half of his support.

Yes, you CAN claim her as a dependent. However, she can file also jointly with you as a non-resident spouse of a resident alien. That is probably MORE advantageous tax-wise.

Either way, if your wife does not have an Individual Tax Identification Number, you will have to submit Form W-7 with your tax return applying for an ITIN.

If you need my professional tax help, contact me at [email protected].

thound · Feb 7, 2007, 10:38 AM

Originally Posted by hpb

I am currently on an H1b visa (for last 1.5 year) and my brother (under 17 years of age)is under F1 visa (been here in high school since August 2006). I am paying for his tuition and was wondering if I can claim tax deduction based on the fact that he would be considered a dependent under me. He has not earned any income in 2006.

Also, I recently got married (on 29th December, 2006), can I claim my wife as dependent also. I am a citizen of India.

Do I have to file any documents to make him and my wife as a dependent? Also, is there any tax advantages with this situation.

You cannot claim your brother as a dependent since he is not a citizen or resident alien.
See : Publication 501 (2006), Exemptions, Standard Deduction, and Filing Information

Your spouse is never treated as a dependent, but you can file a joint return and claim 2 exemptions , and double the standard deduction. In order to file a joint return, she would also need to be a resident for tax purposes (H-4,H-1 status). If non-resident, she can make the choice to be treated as a resident so you can file jointly.
See : Publication 519 (2005), U.S. Tax Guide for Aliens

AtlantaTaxExpert · Feb 8, 2007, 12:08 AM

I did some research and concur with Thound.

hpb · Apr 9, 2007, 02:27 PM

ATE, thanks for your earlier response.

Now, since I can't claim my brother as a dependent, can I claim a deduction for the tuition that I paid for him to a US high school.

AtlantaTaxExpert · Apr 17, 2007, 11:47 AM

Negative. High School tuition is NEVER deductible.

trojanengineer · Jan 29, 2009, 03:44 PM

Now what if the tuition is not for high school for some master's degree.. Can I claim that tuition fee as a deduction ?

AtlantaTaxExpert · Jan 30, 2009, 10:24 AM

Yes, if the person you are paying it for is yourself or a dependent, and if you are a U.S. citizen or resident alien.

You can claim either a deduction up to $4,000, or the Lifetime Learning Credit.

trojanengineer · Jan 30, 2009, 10:58 AM

I am on H-1 VISA and I am a resident alien for the tax purposes. So can I claim my brother as a dependent. If yes, what do I have to show as a proof to prove that I have paid his tuition. I mean should I just show the bank statements or what.

AtlantaTaxExpert · Jan 30, 2009, 02:37 PM

Is your brother ALSO a resident alien, or is he here on a F-1 or J-1 visa?

I suspect he is here on a J-1 or F-1 visa (otherwise, why would you be able to claim him as a dependent if he was earning income? ).

That being the case, you CANNOT claim him as a dependent, because he MUST be a resident of the U.S. to be claimed as a dependent UNLESS he is your spouse or child.