回複:要居住超過183天才行.理論上講,你女兒7/1來美國才可以做你的DEPENDENT
I am not an accounting person.
Go to irs website and check pub 519.
I believe 183 days is "at least".
Even if you don't pass Substantial Presence Test, you may still be able to make your first-year choice.
It doesn't matter whether you file tax as res alien or non-res alien. You need an ITIN anyway.