Your mother may be able to claim your sister as a dependent if she meets the qualifying relative criteria, residency and has a valid Social Security number (SSN).
Your brother-in-law and the children need to get Individual Taxpayer Identification Numbers (ITINs). and they meet the requirements for qualifying relatives, including residency.
For additional IRS information click here
Qualifying Relative Criteria:
- Not a Qualifying Child: The individual isn't the qualifying child of another taxpayer.
- Member of Household or Relationship Test: The individual must live with the taxpayer all year as a member of the household or be related to the taxpayer.
- Gross Income Test: The individual's gross income for the year must be less than $4,400 (for tax year 2024).
- Support Test: The taxpayer must provide more than half of the individual's total support for the year.
Residency Requirements:
- To claim someone as a dependent, they must be a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico.
- Nonresident aliens generally don't qualify unless they meet specific residency requirements. - General Rule: F-1 and F-2 visa holders are generally considered nonresident aliens for U.S. tax purposes unless they meet the Substantial Presence test as follows: living in the US
- At least 31 days during the current year, and
- 183 days during the 3-year period that includes the current year and the two years immediately before that, counting:
- All the days you were present in the current year,
- 1/3 of the days you were present in the first year before the current year, and
- 1/6 of the days you were present in the second year before the current year
See IRS Information here
Obtaining ITINs:
For your brother-in-law and the children without SSNs, your mother would need to obtain ITINs to claim them as dependents. For more information click: The IRS provides guidance on applying for an ITIN.
