It depends -
If your nephew is on a visa type (like F-1) where he is exempt from the
Substantial
Presence Test
and he is considered a Nonresident Alien, then you will not be able to claim him as a dependent.
However, if he is considered a US resident alien, then if you have an ITIN, you may be able to claim him as a dependent (as a qualifying relative).
According to the IRS:
- You can’t claim any
dependents if you (or your spouse, if filing jointly) could be claimed as
a dependent by another taxpayer.
- You can’t claim a married
person who files a joint return as a dependent unless that joint return is
filed only to claim a refund of withheld income tax or estimated tax
paid.
- You can’t claim a person as a
dependent unless that person is a U.S. citizen, U.S. resident alien, U.S.
national, or a resident of Canada or Mexico.
- You can’t claim a person as a
dependent unless that person is your qualifying child or qualifying
relative.
An individual must meet all 4 of these requirements in
order to be considered your Qualifying Relative:
- Not a Qualifying Child: The individual cannot be
your Qualifying Child and cannot be someone else's Qualifying Child. They
are a Qualifying Child if they meet all the requirements, whether or not
they are claimed as a dependent
- Relationship: The
person must either have lived with you for the entire year as a member of
the household (a person who is not actually related to you may meet the
requirements in this way), or be related to you in one of the following
ways: your child, stepchild, grandchild or other descendant of one of your
children (or stepchildren or foster children), son-in-law,
daughter-in-law, brother, sister, half brother, half sister, stepbrother,
stepsister, brother-in-law, sister-in-law, parent, stepfather, stepmother,
father-in-law, mother-in-law, grandparent, and, if related by blood, aunt,
uncle, niece, or nephew. Remember that a child whom you legally adopted is
always considered to be your child. Also note that, for the purposes of
this requirement, divorce or death does not change any relationship which
was established by marriage (e.g. son-in-law, daughter-in-law, etc.)
- Gross
Income: The person must have made less than $4,050 in gross
income during 2017.
- Support: You must
have provided more than half of the individual's total support during the
year
Click this link for
more additional information about claiming
a dependent
