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February 17, 2020
Question

Can I claim my brother who resides in Canada as my dependent? I support his college tuition and living expenses.

  • February 17, 2020
  • 1 reply
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He has Canadian Social Insurance Number but not US SSN.

1 reply

CatinaT1
February 17, 2020

You would need to have him apply for a social security number in order to claim him and meet the following requirements.

 

You can claim a child, relative, friend, fiancé (etc.) as a dependent on your 2019 taxes as long as they meet all of the following requirements :

  • You provided more than half of their financial support. More info
  • They made less than $4,200 in gross income during 2019 
  • They live with you for all 12 months. (See this article for more information on “relatives who do not live with you” in Publication 501.) 
  • They are a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
  • They aren't (or won't be) claimed as a dependent by someone else.
  • They aren’t filing a joint return with their spouse.
  • You are not being claimed as a dependent on someone else's return.
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