canadian resident and F1 student can be claimed as depdendent?

Question

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.

Answer 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.

Answer 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)

Answer 3

we are kinda inner maximum. yet unswerving to our sturdy acquaintances. Closeness is valued right here, so i could say, attempt to make actual touch if attainable, or deliver something in the mail. in case you cant do the two of those attempt skype conversations, or digital mail or snail mail. attempt to hold the courting out of the internet. I even have long term era relationships with some information superhighway acquaintances Ive by no potential met in basic terms via fact we substitute presents on social amassing or via fact we can digital mail or textual content cloth or call eachother, and by way of skype. we live exterior lots and so if we dont experience a authentic-lifestyles connection, like no remember if it remains on the information superhighway, then we've not have been given any challenge letting choose for the sake of our different authentic-lifestyles relationships. so attempt to de-information superhighway your courting alongside with your canadian acquaintances in case you pick them to final.

Answer 4

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.