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f1 student as dependent?

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nadinek

Member
What is the name of your state? ct

i am staying with my sister on a b1 (tourist) visa but will soon be going to a community college on an f1 (academic student) visa. i have been in the country for over 1 year and my sister wants to know if she can claim me as a dependent in her tax return for 2004 and henceforth while i am on a student visa.

based on the 5-point test for dependence (relationship,citizenship,joint filing, gross income and support), it is only citizenship that i fail---i am not a us citizen nor a green card holder. my sister is a permanent resident due for citizenship. does that readily conclude that i cannot be claimed as a dependent? i read about a "residence test" whereby one has to have a total of 183 days residence in the last 3 years including the current year to be considered a resident alien for tax purposes. does this ruling apply in my case/purpose?

if i cannot be claimed as dependent for 2004 or the succeeding years, is there a way to deduct expenses (e.g. tuition fees,books and other education-related expenses) against my sister's taxable income given my status?

thank you.
 


LdiJ

LdiJ

Senior Member
nadinek said:
What is the name of your state? ct

i am staying with my sister on a b1 (tourist) visa but will soon be going to a community college on an f1 (academic student) visa. i have been in the country for over 1 year and my sister wants to know if she can claim me as a dependent in her tax return for 2004 and henceforth while i am on a student visa.

based on the 5-point test for dependence (relationship,citizenship,joint filing, gross income and support), it is only citizenship that i fail---i am not a us citizen nor a green card holder. my sister is a permanent resident due for citizenship. does that readily conclude that i cannot be claimed as a dependent? i read about a "residence test" whereby one has to have a total of 183 days residence in the last 3 years including the current year to be considered a resident alien for tax purposes. does this ruling apply in my case/purpose?

if i cannot be claimed as dependent for 2004 or the succeeding years, is there a way to deduct expenses (e.g. tuition fees,books and other education-related expenses) against my sister's taxable income given my status?

thank you.
Click to expand...
Your sister would be able to apply for an ITIN number for you in order to claim you as a dependent on her taxes. The application for the ITIN number would need to accompany the tax return.
 
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Snipes5

Senior Member
Actually, since you will be eligible for a Social Security Number along with your F1 visa, so you won't be able to get an ITIN. If you have an SSN you won't need an ITIN anyway.

The only problem I foresee is that while those on an F1 visa can exclude days of presence based on student status, if your sister will claim you on her taxes, you will not be able to exclude days of presence, and will therefore have met the substantial presence test for tax purposes, should you be gainfully employed while present in the US.

Consult a tax professional with international experience before you make an irrevocable choice that may not be to your best advantage.

If you are from Canada or Mexico, that makes the situation a bit different.

Snipes
 
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nadinek

Member
Snipes5/LdiJ, thank you both.

however, just to give a better picture, i have not been gainfully employed since i came here and i am a filipino. the purpose of my post is to check if i can qualify to be a dependent of my sister given my status (b1 going to f1 by summer) and if not, would she still be able to claim expenses for supporting me (at least tuition fees and other related expenses) through some other way.

i raised the "residence test" as i thought it could be used instead of the "citizenship test" in determining dependence. from your kind reply, Snipes5, i believe i made a mistake thinking this way. this "residence test" would only apply if i am liable to pay taxes, right?

thanks again...
 
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Snipes5

Senior Member
The residence test applies if you are physically present in the US, unless there is some circumstance, such as type of visa, that allows you to exclude days of presence.

Seriously, see a professional.

Snipes
 
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