You r right. That's the POINT!

來源: 2004-01-17 13:44:00 [舊帖] [給我悄悄話] 本文已被閱讀:

The key point is whether the taxpayer himself/herself
has the right to claim dependents.

But the visitor parents definitely can be claimed as
dependents, if they satisfied the RA test, i.e. 183 days
test.