AGAIN AND FINAL, the substantial presence only applys to

taxpayer. Dependents MUST be CITIZE or RESIDENT for immigration purpose. If you applyed GC for your parents in the pending period, you may claim them.

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錯!! -stp- 給 stp 發送悄悄話 (0 bytes) () 02/04/2006 postreply 22:06:40

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