Because your son is not a Resident of the US, Mexico, or Canada, you can not claim him as a dependent and you do not qualify for any educational credits or deductions for him. Sorry.
https://www.irs.gov/publications/p501/ar02.html#en_US_2016_publink1000220881
Since August (2016), he is doing a masters. He also spent time in USA with B1 visa from January to April (2016). Can we claim a deduction for him, since IRS says that all the rules (US citizens) apply to resident aliens. Thanks
I just want to confirm that you are a Resident for taxes: What year did you first come to the US on your J-1 visa?
What country is your son from?
Yes I am a resident for taxes. End of 2012. Country Venezuela
Because your son is not a Resident of the US, Mexico, or Canada, you can not claim him as a dependent and you do not qualify for any educational credits or deductions for him. Sorry.
https://www.irs.gov/publications/p501/ar02.html#en_US_2016_publink1000220881
But he had more than 183 days in USA in 2016, i.e., pass the presence test. <a rel="nofollow" target="_blank" href="https://www.irs.gov/individuals/international-taxpayers/substantial-presence-test">https://www.irs.gov/individuals/international-taxpayers/substantial-presence-test</a>
On F1 he is a nonresident alien for the first 5 calendar years. Only after that would he count days towards the substantial presence test.
I read this "Resident aliens must follow the same tax laws as U.S. citizens". Then I understand that I can claim him, based on the presence test. I cant not find anything that says I can not claim a F1 student. Thanks
<a rel="nofollow" target="_blank" href="https://www.irs.gov/individuals/international-taxpayers/substantial-presence-test">https://www.irs.gov/individuals/international-taxpayers/substantial-presence-test</a> see reference to exempt individuals
<a rel="nofollow" target="_blank" href="https://www.irs.gov/individuals/international-taxpayers/exempt-individual-who-is-a-student">https://www.irs.gov/individuals/international-taxpayers/exempt-individual-who-is-a-student</a>
<a rel="nofollow" target="_blank" href="https://www.irs.gov/pub/irs-pdf/p519.pdf">https://www.irs.gov/pub/irs-pdf/p519.pdf</a>
you cannot claim him, as he is a nonresident alien for the first 5 calendar years
If my son has a J2 visa, and has more than 3 years living in USA can I claim him as a dependent ? Just to understand the rules.
If your visa (of which the J2 is a dependent visa) is a non-student visa, then, after 2 years the J2 visa holder would be subject to the Substantial Presence Test, just like the J1
Can we claim American opportunity credit ? for F1 or J2 (dependent at high school and college since Sept 2016) ?