Can I deduct expenses for my daughter living in Russia?

February 9, 2005

Subject:  Foreign Dependent question
Date:  Sun, 23 Jan 2005
From:  Ralph

Mr. Gray,

My wife for 5 years is Russian and our daughter is still in Russia - a full time student and ill.

We are sending $2,000 per month for her support, school and medicines. She has no other income.

Can any of this be deducted on our joint US income tax return.



Date:  Mon, 31 Jan 2005

Hello Ralph,

In order to qualify as a dependent, the child must be a citizen, national or resident of the United States, or a resident of Canada or Mexico at some time during the calendar year in which the tax year of the taxpayer begins, or an alien child adopted by and living with a U.S. citizen or national as a member of his or her household for the entire tax year. (IRC Section 152(b)(3).) It doesn't appear your daughter will qualify for a dependency exemption or medical deductions unless you bring her here to live with you or otherwise meet the requirements. (Also, remember full-time students only qualify if they are under age 24 at the end of the calendar year.)

Good luck!
Mike Gray

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