You need to meet their requirment to be treated as an alien resident. (Not accurate, check IRS publication)
1. 183 days in the past three years
2. 31 days this years
If your parent meet the above requirement, they can be treated as alien resident and then your dependent, for tax purpose.
1. 183 days in the past three years
2. 31 days this years
If your parent meet the above requirement, they can be treated as alien resident and then your dependent, for tax purpose.