Claim Canadian girlfriend who is studying in US on F-1 Visa status as dependent?

[Md882]

Hello,

I am a US citizen and my girlfriend is Canadian and is studying in the US as F-1 student status. She lives with me and has earned no income (not allowed on her visa) and I pay for everything. I'm curious if I would be able to claim her as a dependent on my taxes? She has no SSN or ITIN number since she is just on a visa. Thank you. 

[Bsch4477]

You can’t file a return that includes her if she has no tax ID number.