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.

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Clarification of Question by booga007-ga on 14 Apr 2003 02:31 PDT

Please answer this question by the morning of April 15, 2003. 
Answer will not be useful after April 15, 2003.
Thanks.

Go to the IRS site www.irs.gov and you will find contact information
to check with a specialist at the IRS for your answer. What they tell
you is free and comes direct from the source. Make sure to get the
name and ID# of the person who helps you. If there is a problem or
mistake based on advice you get from the IRS, they will work with you
if you can give the advice and the ID# and name of the person who gave
it to you.

If you can't get an answer you like, then you can also fill out the
1040 conservatively (without taking the deduction) and then if you
find out you could have taken the deduction, you have 3 years to file
an ammended return.