My wifes granddaughter is a foreign national and is living with us as she attends school. Can I claim her as a dependent?

[DoninGA]

Does she have a US Social Security Number or an ITIN (Individual Taxpayer Identification Number) issued by the IRS?

Is she a resident of the US, Canada or Mexico for any part of the year?

If the answer to either or both questions is No, you cannot claim her as a dependent on your tax return.

[NCperson]

@dwetzsteon always best to check the IRS app -  will take 3-5 minutes 

https://www.irs.gov/help/ita/whom-may-i-claim-as-a-dependent