You are completely WRONG!

Read the following carefully. You'll realize that since most of the visiting parents are not US/Canada/Mexico citizens or residents (this is immigration residents, not tax residents!!!), they cannot be claimed as your dependents.

You cannot claim an exemption for a dependent unless that person is a U.S. citizen or resident, or a resident of Canada or Mexico, for some part of the calendar year in which your tax year begins. However, there is an exception for certain adopted children, as explained next.

the above is copied from:
http://www.irs.gov/publications/p501/ar02.html#d0e3195

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• 那麽多人讀了我的文章，我正納悶兒呢怎麽你這號兒的還沒出現。 -Bodd- ♀ (466 bytes) () 03/15/2005 postreply 05:24:37