Yes, but there are certain tests that must be met in order for you to claim the foreign exchange student as a dependent under the Qualifying Relatives Test.
- The person can't be your qualifying child or the qualifying child of any other taxpayer.
- The person either (a) must be related to you in one of the ways listed under Relatives who don't have to live with you, or (b) must live with you all year as a member of your household (and your relationship must not violate local law).
- The person's gross income for the year must be less than $4,400.
- You must provide more than half of the person's total support for the year.
In this case the student would need to live in your household for the entire year and make less than $4400.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
