canadian resident and F1 student can be claimed as depdendent?
The tax code is so complicated and here is one example. please help. My sister is a Canadian Permanent Resident but she is coming to US to study as F1 student. I will provide support for her but I am not sure if I can claim her as my dependent on the tax return. Here is what I got from IRS web site: "You cannot claim a person as a dependent unless that person is a U.S. citizen, U.S. *resident alien*, U.S. national, or a resident of Canada or Mexico" 1) F-1 students are generally treated as *nonresident* alien with the first 5 calendar years; However 2) my sister has been Canadian resident which seem to meet the citizenship test Since the paragraph says "or" - I guess my sister meets the resident of Canada category? There is no explanation or anything to define :resident of Canada". Any pointers to articles or IRS publishes or answers are appreciated.
United States - 3 Answers
Random Answers, Critics, Comments, Opinions :
1 :
As a resident of Canada, you can claim her if she's otherwise eligible. She will need an SSN or ITIN for you to claim her.
2 :
She would qualify as long as you provide more than half of her suppport. Residents of Canada and Mexico are specifically INCLUDED as being eligible dependents as long as they have a Tax ID #. (She needs an ITIN - Individual Tax ID Number)
3 :
You can claim her and depending on your income and any expenses you are paying for her schooling you may qualify for the lifetime learning credit or you could take the expenses as an adjustment.
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