We had an international student living with us for 5 months

[sendthistoben]

Can I claim her as a dependent? We gave her room and board and transportation and did not receive any services in return.

[GeoffreyG]

Unfortunately, no, you cannot claim a foreign exchange student as a dependent on your tax return.

However, if the student was formally placed with you through a government agency or some non-profit organization, then you can claim up to $50 per month as a charitable donation.

For more details, please see IRS Publication 526 (2016), Page 4 here (Topic:  Expenses Paid for Student Living With You)

https://www.irs.gov/pub/irs-pdf/p526.pdf


Thank you for asking this important question.