<prompt> Human: I paid for my brothers tuition for 2015, which was over 5K. He is not a US citizen. He lived in another country for the entire year of 2015. He was however taking online classes and was a student at university here in the US. He is now in the US moved to on-campus in Jan 2016, and now has a social security also.Can I claim him as a dependent while doing my 2015 taxes?  <response>: The person must be a U.S. citizen, a U.S. national, a U.S. resident, or a resident of Canada or Mexico.Since your brother was presumably none of those things during the tax year, the answer is probably no. 