Claiming dependency on F1 student

[Electric_Menace]

What is the name of your state? OH

Hi, I am a permanent resident (as of January 2007) of the USA. My wife is a US citizen.
My sister has recently started her studies in USA as an F1-student.
I am trying to figure out if there is a way to claim her as a dependent. She lives with me and I pay for her college and living expenses entirely.
All the information I read on IRS.gov says I can't claim her becaue she is an exempt individual because of the F-1. I just wanted to confirm that I can't have any tax benefits or reliefs for her. Thank you for your time and consideration.

[LdiJ]

Originally Posted by Electric_Menace

What is the name of your state? OH

Hi, I am a permanent resident (as of January 2007) of the USA. My wife is a US citizen.
My sister has recently started her studies in USA as an F1-student.
I am trying to figure out if there is a way to claim her as a dependent. She lives with me and I pay for her college and living expenses entirely.
All the information I read on IRS.gov says I can't claim her becaue she is an exempt individual because of the F-1. I just wanted to confirm that I can't have any tax benefits or reliefs for her. Thank you for your time and consideration.

Someone may be claimed if they meet the "substantial presence" test. However, you are correct, someone that is here on an F-1 visa cannot meet the substantial presence test, therefore you cannot claim her as a dependent.

Even without the F-1 visa, as a recent arrival she would not meet the substantial presence test anyway.

[abezon]

The only exception to what LdiJ said would be if your sister was a resident of Canada or Mexico at some point during the tax year. Otherwise, you have to wait until her F1 visa exclusion expires (5 years unless a tax treaty overrides that time period). What country is she from?