I am on J1 visa (resident for taxes) and my son (F1 visa, under 24yrs) is studying in the University. I paid his tuition. Can I deduct that amount from my taxes ?

[bine22]

how long has your son been on F1?

[gcarlos999]

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

[TaxGuyBill]

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?

[gcarlos999]

Yes I am a resident for taxes. End of 2012. Country Venezuela

[TaxGuyBill · Accepted solution]

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

[gcarlos999]

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.g...>

[bine22]

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.

[gcarlos999]

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

[bine22]

<a rel="nofollow" target="_blank" href="https://www.irs.gov/individuals/international-taxpayers/substantial-presence-test">https://www.irs.g... reference to exempt individuals

<a rel="nofollow" target="_blank" href="https://www.irs.gov/individuals/international-taxpayers/exempt-individual-who-is-a-student">https://...>

<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>

[bine22]

you cannot claim him, as he is a nonresident alien for the first 5 calendar years

[gcarlos999]

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.

[bine22]

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

[gcarlos999]

Can we claim American opportunity credit ? for F1 or J2 (dependent at high school and college since Sept 2016)  ?

[bine22]

the previous answer would only apply, if he were still on J2. On F1 he is still a nonresident alien for 5 years (but that is cumulative)