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@bibek303 wrote:

His parents do not live in USA ,and he's is not a citizen or permanent resident.He is in F1 visa came to study in University(Masters).If he cannot be added as a dependent, then is there any other ways to show the expenses that was paid as a tuition fee?


There's no way for you to get tax benefits for helping an F1 pay for college expenses, even if he is a relative living in your home.  Having non-resident alien status makes him ineligible regardless of anything else.