AGAIN AND FINAL, the substantial presence only applys to

來源: 2006-02-03 07:02:39 [舊帖] [給我悄悄話] 本文已被閱讀:

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