> Can a person claim a brother as a dependent who is in USA on
>> education visa and is NOT a USA resident alien or USA
>> citizen but has a social security number? Also, can he
>> claim for his brother's tuition fees credit, etc.
>>
>> I suppose the answer would be same for both Federal and
>> State (California).
> If he has a social security number perhaps he is also a US
> resident?
>
> If he is a resident or citizen of the US, and meets the
> other tests IRS Publication 501, then you can claim him as
> your dependent.
>
> And if you do, you might be able to claim a credit for
> higher education costs as tuition & fees deduction or as a
> tax credit, as described in IRS Publication 970.
Thanks Mr. Kamlet.
That's exactly it - I thought that a person with Social Security number would be a resident of US, but his brother says he is not so if he is not a resident then he cannot be claimed either as a dependent or for higher education credit.
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