My wifes mother is a foreign national, she resides with us six months out of the year, can we claim her on tax

Answer 1

Maybe.

1. She must meet the support test; you must have provided more than half of her support for the entire year, not just the time she was in the US.

2. She must have been a US citizen, US resident alien, US national or a resident of Canada or Mexico for some part of the year. The only one that might fit here is US resident alien. There are two ways to meet that test. The "Green Card Test" or the "Substantial Presense Test". If she has a green card, you're good to go on that. If she does not have a green card, the Substantial Presense Test might apply but the rules are complex and somewhat convoluted. Quoting from IRS Pub 519:

To meet the test, you must be physically present in the United States on at least:

(1.) 31 days during the current year, and

(2.) 183 days during the 3-year period that includes the current year and the 2 years immediately before that, counting:

(a.) All the days you were present in the current year, and

(b.) 1/3 of the days you were present in the first year before the current year, and

(c.) 1/6 of the days you were present in the second year before the current year.

(If she was present in the US for at least 183 days in 2006, it looks like she meets that test -- just be sure of the count -- but there are a boat load of exceptions and conditions. You really should get IRS Pub 519 and read it to be sure.)

3. She must have had less than $3,300 in gross income.

4. Of course, she'll need an SSN or ITIN for you to claim her as a dependent.

Answer 2

This is a gray zone. what inspector said is correct but it might also be that you own and support her home else where, where she is living when not with you. Please follow my example .

Your wife inherited a house in Germany and her mother lives in it while not in your house, in addition you send her money to live on each month.The case might be made that you are in fact supporting her even though she doesn't live with you 365 days a year, my best advice is to contact the IRS and ask them for a solution to your question. Some times the extenuating circumstances can make all the difference in the world.

Answer 3

Unfortunately, unless your mother-in-law is a US citizen or Permanent Resident ( Green Card holder ), you can't claim her.

But if she were, then yes, if you paid for her support for at least 6 months of the year, you can claim her as a deduction on your 1040.

Answer 4

Nope. I assume that when you say a "foreign national" you really mean an illegal alien. Problems include the fact that she MUST have a social security number and you must provide more than 50% of her support.