回複：父母報稅如何證明他們在美居住超過183天?

* 根據W-7 表,p519, and p501的精神，探親的父母可以qualify dependent的條件， 如果他們2006年在美國的時間大於等於183天（1x2006 + 1/3 x 2005 + 1/6 x 2004)並且他們自己的收入不超過$3000.

This is not right. They must be first satisfy the criteria for resident alien, which is 2006 is already their third year if they hold B-2 Visa. Then you can use the formula to calculate for days they stayed.