Hello. My sister and her niece arrived in the US on U4U program on August 30, 2024. They've been living with me the entire time and will continue living with me through the remainder of 2025. I provide their full support (>50%). My sister is unemployed and will be going to school/college here. She is not filing any tax returns for 2024 given she didn't receive any income. Her daughter is 6 years old and nobody will be claiming her or my sister as a dependent on other tax returns. Can I claim my niece as a dependent for 2024 tax year? The question boils down to can I use the first year choice election for my niece to be treated as a US resident to satisfy the residency requirement from the dependent perspective? If yes, will it be prorated given that it's dual status for 2024? Thank you!
