Can you assist me in determining if I can claim a nephew non U.S. citizen to whom I provide lodging, meals, living accessories and transportation?

Does he live with you?   Does he have an ITIN?

 

IRS interview to help determine who can be claimed:

https://www.irs.gov/help/ita/who-can-i-claim-as-a-dependent

 

Does not have an ITIN.  Lives in my apartment.

Does he live in the US with you and have an ITIN?  In order to claim him for the $500 Non refundable Other Dependent Credit, he would need to be a US Citizen, resident alien or resident of Canada or Mexico. If he is not one of those, then NO, you cannot claim him. 

 

If he is one of the above, then he would need to meet additional criteria, such as earning less than $,5050 and you providing MORE than half of his support, to claim him as a qualifying relative.  

 

If he does not already have an ITIN, you would need to apply for one for him by filing form W-7 in order to claim him.  You can either apply separately or mail your return along with supporting documentation and the W-7 application to the address in the instructions. You can also apply for the ITIN and file an extension for your tax return and then when you receive the ITIN, then file your return. 

 

Other benefits to claiming him depending on if you meet or he meets the rest of the criteria include:

•  Head of household (HOH), 
•  American opportunity tax credit (AOTC), 
• Premium tax credit (PTC), 
• Child and dependent care credit (CDCC)

 

 

 

I am a U.S. citizen currently living in Rome, Italy.  My nephew is an Italian citizen, no SSN or ITN and is not employed thus has no income.  I have come to the conclusion that I cannot claim him on my federal return as he does not meet the required criteria.  Thank you

You are correct, you cannot claim him as an Italian Citizen not living in the US with no SSN or ITIN.

Vanessa, thank you for keeping in touch and your confirmation.