foreign student-resident paying tuition

[memik1]

I have a client who is paying graduate school costs for a Chilean student here in the US. He has expended over 20,000 for this student. The student has minimal income. Is there any way my taxpayer can claim this non-US resident as a dependent and get the education credits on the money he has expended?

[Burke]

Is the student living with the taxpayer?

[memik1]

Is the student living with the taxpayer?

he lives in a house owned by the taxpayer (no rent is being charged), but he is not living at the same address as the taxpayer

[Burke]

TTB: 3-15 describes a QR as ".....any other person who lived with the taxpayer all year as a member of the taxpayer's household ....." So it does not appear the student meets this test, even if he meets all the others (income, support, US resident etc.) I would interpret this to mean he lives in the same house. Not sure if it could be construed otherwise, but perhaps a case could be made....???