Claiming An International Student As A Dependent: What You Need To Know

Claiming a dependent on your taxes can help reduce your taxable income, but there are requirements and restrictions to keep in mind. Generally, to be considered a dependent, the individual must be a US citizen, US national, US resident, or a resident of Canada or Mexico. In the case of a student, they must be under the age of 24 and enrolled full-time for at least five months of the year. Additionally, the dependent cannot provide more than half of their own annual financial support, and their gross income must be below a certain threshold. For nonresident aliens, there may be additional considerations, such as the income tax treaty between the US and South Korea, which allows South Korean residents to claim their children as dependents if they live with them in the US during the tax year.

Can I claim an international student as my dependent?

International students on a student visa are generally non-resident aliens and cannot be claimed as dependents

International students on a student visa are generally classified as non-resident aliens, which has implications for tax purposes. In the United States, a non-resident alien is typically defined as an individual who is not a citizen or lawful permanent resident of the country. This status can have significant consequences for tax obligations and eligibility for certain benefits, including the ability to claim dependents.

According to U.S. tax laws, a dependent is generally defined as a qualifying child or relative who meets specific criteria. These criteria include age, relationship, residency, financial support, and income level. For a qualifying child, they must be under a certain age, typically under 19 or under 24 if a full-time student, and they must live with the taxpayer for more than half of the year. Additionally, the dependent cannot provide more than half of their own financial support and cannot be claimed as a dependent on another tax return.

In the case of international students on a student visa, they typically do not meet the residency requirements to be claimed as dependents. Non-resident aliens are generally considered to be non-residents for tax purposes, and the rules for claiming dependents usually require the dependent to be a U.S. citizen, national, or resident. Therefore, international students on student visas are often ineligible to be claimed as dependents on tax returns.

However, there may be exceptions to this rule. Certain tax treaties between the United States and other countries, such as the United States-India Income Tax Treaty, may allow students from those countries to claim dependents if they meet the same rules that apply to U.S. citizens. Additionally, if the international student is the spouse of a U.S. citizen or resident, there may be different considerations for claiming them as a dependent. It's important to consult with a tax professional or refer to the specific tax laws and treaties for more detailed information.

Non-resident aliens from South Korea may be able to claim their child as a dependent

In general, non-resident aliens (NRAs) cannot claim their dependents for tax credits or exemptions. This is because the credit for other dependents is exclusive to US citizens/nationals/residents. However, there are exceptions to this rule.

To claim a dependent, NRAs must provide the Social Security Number (SSN) or Individual Tax Identification Number (ITIN) of their dependent on their Form 1040-NR (U.S. Nonresident Alien Income Tax Return). If this information is not included, certain tax benefits may be disallowed.

It is important to note that an individual who is a dependent of a taxpayer is treated as having no dependents themselves. Additionally, an individual who files a joint return is not considered a dependent unless the joint return is filed solely to claim a refund of estimated or withheld taxes.

The child must be under the age of 19 or under 24 if a full-time student

The age of a dependent child is a crucial factor in determining whether they can be claimed as a dependent on a tax return. According to the Internal Revenue Service (IRS), a dependent child must meet specific age criteria to be considered a qualifying child.

The IRS defines a dependent as a qualifying child who is under the age of 19 or under the age of 24 if they are a full-time student. This means that if your child is a full-time student and under the age of 24, you may be able to claim them as a dependent on your tax return. It is important to note that the child must be younger than the taxpayer or the spouse if filing jointly.

The age requirement for a dependent child who is not a student is different from that of a student. If the child is not a student, they must be under the age of 19 at the end of the calendar year to be considered a dependent. Additionally, the child must meet other criteria, such as the relationship, residency, support, and joint return tests, to be considered a qualifying child.

It is worth noting that there may be exceptions to the age requirement for a dependent child. For example, if the child is permanently and totally disabled, they may qualify as a dependent child regardless of their age. Additionally, if the child is a full-time student but does not meet the age requirement, they may still qualify as a dependent under a different set of tax rules, such as the qualifying relative rules.

To summarise, the age of a dependent child is an important factor in determining their eligibility for being claimed as a dependent on a tax return. By understanding the age requirements and exceptions, individuals can make informed decisions about claiming their dependents and maximise their tax benefits.

The child must not provide more than half of their own financial support

The rules for claiming a dependent vary depending on the country and the specific tax regulations in that country. In the United States, the IRS defines a dependent as a qualifying child or a qualifying relative. A qualifying child must meet certain tests: age, relationship, residency, support, and joint return.

For a child to be considered a dependent, they must be under the age of 19 (or under 24 if they are a full-time student), or any age if they are permanently and totally disabled. They must also live with the taxpayer for more than half of the year and not provide more than half of their own financial support. This means that if the child is earning an income, they can still be claimed as a dependent as long as they are not providing more than half of their financial support.

If the child is being claimed as a dependent under the qualifying relative rules, their gross income must be below a certain threshold. For 2024, this threshold is $5,050, and it increases to $5,200 for 2025. It is important to note that a dependent cannot be claimed on someone else's tax return and cannot claim another person as a dependent on their own tax form.

In the case of international students, the rules can become more complex. Generally, the child must be a US citizen, national, or resident to be claimed as a dependent. However, there may be exceptions for residents of certain countries, such as Canada, Mexico, or South Korea, due to tax treaties. For example, a nonresident alien (NRA) from South Korea may be able to claim their child as a dependent if they meet the same rules that apply to US citizens.

It is always recommended to consult with a tax professional or refer to the official IRS guidelines to determine the specific requirements and restrictions for claiming dependents in the United States.

The child's gross income must be less than a certain threshold, which is $5,050 for the year 2024

The Internal Revenue Service (IRS) has specific requirements that must be met to claim someone as a dependent. One of these requirements relates to the dependent's gross income, which is particularly relevant when considering international students as potential dependents.

The IRS defines a dependent as a qualifying child or a qualifying relative. A qualifying child must meet five tests: age, relationship, residency, support, and joint return. In terms of age, the child must be under 19 (or under 24 if a full-time student) or be permanently and totally disabled. To meet the residency test, the child must live with the taxpayer for more than half of the year. Additionally, the dependent cannot provide more than half of their own annual support, which is an important consideration when determining financial support for international students. It is worth noting that the IRS age test also specifies that the child must be younger than the taxpayer (or the spouse, if filing jointly).

The requirement regarding gross income specifically applies when claiming a dependent under the qualifying relative rules. For the year 2024, the child's gross income (income that is not exempt from tax) must be less than $5,050. This threshold is expected to increase to $5,200 for the year 2025. It is important to note that this gross income limit only applies when claiming a dependent under the qualifying relative rules and not when claiming a qualifying child.

When considering international students as potential dependents, it is important to also understand their residency status. Nonresident aliens (NRAs) generally cannot claim dependents, but there are exceptions. For example, an NRA from South Korea may be able to claim a child as a dependent if they meet the same rules that apply to U.S. citizens. Additionally, students and apprentices from India can claim dependents if they meet the same rules as U.S. citizens under the United States-India Income Tax Treaty.

Frequently asked questions