Can we claim dependent credits for relatives not eligible for SSN or TIN. e.g those on visitor's visa?

Question

Say my mother visited me and stayed with me for 6 months, but she has a visitor's visa. For the entire 6 months I took care of her in the USA. Can i claim that thru some credit or the other

Answer 1

One test for all dependents is the citizenship test. For a person to be your dependent, they must be a citizen or resident of the US, or a resident of Canada or Mexico.

So if your mother satisfies this, then you would look at the other qualifications for a dependent. She must obtain an ITIN in order to be included on your tax return.

Answer 2

People who are eligible for ITINs are citizens of the US, Canada and Mexico.

Other countries don't get the benefit.

I've heard of the "substantial presence" rule, but I can't confirm it for you. The way Jseah has explained it sounds right. If you think you qualify, contact the IRS and this time ask about that specific rule. Sometimes you have to spoonfeed the agents you speak to because they're training is actually not always extensive.

However, Jseah is wrong in his interpretation of the citizenship test. Citizens and residents of the US, Canada, and Mexico need not be in the US to be claimed, but they do have to have a social or an ITIN.

Answer 3

If your mom meets the substantial presence test (more than 183 days present in the US over a 3 year period), then she is considered a TAX resident of the US (this is resident for tax purposes, not resident for immigration purposes). If she also meets the relationship test and the support test, then you can claim her as a dependent on your tax return. She would need to either have a SSN or ITIN before you could claim her on your tax return. With just a visitor's visa, she won't qualify for a SSN, so your only option would be to file for a ITIN for her.

Ninasgramma, you forgot one country, Korea. The US/Korea tax treaty allows a Korea resident to be claimed as a dependent. Also, the residency rule you refer to applies if you are trying to claim a dependent exemption for someone who is not living in the US. If the dependent is physically present in the US, then the 183 day substantial presence test rule I refer to above applies.

Answer 4

No.