I am a resident for tax purposes and I will be filing 1040. I would
like to know if I can claim my brother as dependent in my return.
He clearly passes 4 out of 5 dependency tests as below.
1. He is my brother and therefore passes relationship test.
2. He is single (passes Joint return test)
3. His 2002 gross income was $2400 (<$3000 and passes gross income
test)
4. I paid 80% of his expenses for $2002 (passes support test)
My question is about the fifth test "Citizen or Resident Test". He is
not an US Citizen and he passes neither the green card test nor the
substantial presence test for 2002. He came to the US on July 26,
2002, stayed here till Dec 21, 2002. He returned back to the US on Jan
19th, 2003 and has been here since. He will be in the US for the rest
of 2003 (he is a grad student). 2002 was his first year in the US. Can
he claim dual residency and ask for first year choice to be treated as
a resident for part of 2002 as in Pub 519? He has already filed
1040NR-EZ though.

Please let me know if I will be eligible to claim the dependent
exemption for him in my return. Thanks.