Mr. OCDC and all,
Thanks for your research, but it seems incomplete. To your points…
- I know she doesn’t qualify as a dependent child; question is whether she qualifies as dependent relative.
- From my understanding, to claim as dependent relative, she must meet following criteria
1. The person is:
a. A relative, or
b. A full-time member of your household.
2. He or she is a citizen or resident of the
3. He or she did not file a joint income tax return with anyone else.
4. You provided over half of his or her support.
5. The person in question has less than $3,500 of income for the entire year.
- Now the real question is whether she in considered
1. 31 days during 2007, and
2. 183 days during the 3-year period that includes 2007, 2006, and 2005, counting:
a. All the days you were present in 2007,and
b. 1/3of the days you were present in 2006, and
c. 1/6 of the days you were present in 2005.
- So it seems that she may be considered an
- IRS Pub 519 -- Exempt individual - Do not count days for which you are an exempt individual. The term “exempt individual†does not refer to someone exempt from
1. An individual temporarily present in the
2. A teacher or trainee temporarily present in the
4. A student temporarily present in the
A professional athlete temporarily in the
- IRS Pub 519 doesn’t say anything about B1/B2, so I am not sure whether she is an exempt individual or not.
- IRS Pub 519 also says -- Closer Connection to a Foreign Country - Even if you meet the substantial presence test, you can be treated as a nonresident alien if you:
1. Are present in the
2. Maintain a tax home in a foreign country during the year, and
3. Have a closer connection during the year to one foreign country in which you have a tax home than to the
- So the conclusion, I’m confused and looking for some expert opinions.
Thanks all for your inputs.