為了搞清父母做dependent的問題，我好好查了IRS文件，詳情在內

1. In the 1040 Instruction file, on page 20 the Qualifying Relative Dependent Test, question 2 says: 'Was your qualifying relative a U.S. citizen, U.S. national, or a resident of the United States, Canada, or Mexico?'. The keyword here is 'a resident of the US'. I tried to search the definition for the 'resident' word here in this question but haven't found anything.

2. Then, I looked through the publications, in Pub519, it provided the tests for whether a non-US-citizen person should be called 'Non-resident Alien' or 'Resident-Alien' for TAX PURPOSE ONLY. In these tests, a person can be considered a 'Resident-Alien' if he/she meets a list of criterias, such as presence days, etc. Details please see page 4&5 in Chapter1.

I strongly believe the 'Resident-Alien' is a different term compare to the 'resident of the US' term in the dependent test question. Like SadCity said, the 'non-resident-alien' vs 'resident-alien' tests are for the purpose of the person who is filing tax return, to determine whether he/she should file a return or how to file a return. It should HAVE NOTHING TO DO WITH THE QUESTION IN THE DEPENDENT TEST.

So the real question is, what is the definition of the term 'a resident of the US' in the dependent test question?? If any of you can find answers to this question, you would help all of us to know that based on IRS policy, whether we can claim our parents to be our dependent for tax return purpose. That would be a great help.

On another hand, once we find out the 'white' answer, whether you choose to go with the 'grey' or 'black' way is your own choice. I'm only trying to find the truth here.

I am NOT a CFA or tax accountant or anything. I'm like most of you - a regular tax payer.

歡迎討論。