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Unregistered
Hi,

I am a permanent resident. My brother who is a student from 2000 is a resident-alien for tax purposes. I provide partial support for his education - tuition, fees, living expenses etc. Can I claim him as a dependent on my return? As far as INS (his schools I-20 form) is considered, he is sponsered by his parents. Will this have any implications?

Cameron H.
The IRS requires you to meet five tests for claiming a dependent.
See [URL=http://www.irs.gov/faqs/display/0,,i1%3D54%26genericId%3D16189,00.html[/URL]