Adding Visitor as a dependant in tax return

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venkat97

Registered Users (C)
Hello,
My mother-in-law came to US in July 2009 on visitor visa. She initially got approved for 180 days on her I-94. We have applied for her extension of stay in US and extension got approved. So she stayed in US over 180 days leagally. She is scheduled to depart by the end of this March.

Having said that, can I claim my mother-in-law as dependant in tax return? If yes, then which financial year? 2009 or 2010?

Any one has similar experiences? Appreciated your help.
 
No you cannot claim her as a dependent. She was not in the US for 180 days in a single calendar year - her 180 days straddles across 2 years.
She has to meet the IRS definition of a resident in order to claim tax exemption and the IRS definition of resident is 180+ days in a calendar year.
 
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There are many criteria that establish dependency. The IRS has an entire booklet that you should read. Most VISITORS do not qualify for many reasons. She must also file taxes on the basis of her worldwide income. If she is required to file taxes elsewhere based on her actual home (the US is not it!), she will generally be disqualified.

It is foolish to attempt to save on your taxes by attempting to claim a dependent that is ineligible. The IRS makes the USCIS look like a stuffed teddy bear when it comes to dealing with an agency when potential fraud is involved. If you claim her as a dependent, she should certainly report that to the consular official the next time she tries for a visa.
 
I do not have any dependents so I do not remember exactly, but doesn't a dependent also need an SSN to be included on a return?
 
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