回複：AGAIN AND FINAL, the substantial presence only applys to

Whether people can claim their visiting parents as dependents has been debated for tooooo many years. For those of you don't want to read PUB519, just listen to Sadcity because she is right.

There are five tests that IRS uses to determine dependency status and all five tests have to be met.

1. Relationship/household member test.
2. Joint return test.
3.Citizenship test
4. Gross income test
5. Support test.

For all the F-1's that are not allowed to file joint return, test 2 will fail. The most debatable test is 3, citizenship test. According to Pub501, only US citizen, residence, and citizen from mexico and canada can be claimed as dependent. For the definition of residence, if you read carefully of Pub519, it must be permanent residence, not B visa, which means you can only claim a parent with GC status as dependent, then the rest of tests all have to be met first.

Remember, cheating in tax is a federal felony.

所有跟帖： 

• 多謝樓上的二位。還有一個問題： -知名度比較高- ♀ (358 bytes) () 02/03/2006 postreply 08:55:54

• 回複：多謝樓上的二位。還有一個問題： -apt- ♂ (1829 bytes) () 02/03/2006 postreply 10:33:05

• 回複：回複：多謝樓上的二位。還有一個問題： -HVLP- ♂ (55 bytes) () 02/03/2006 postreply 10:51:28

• RA. 不需要3年. -stp- ♂ (0 bytes) () 02/03/2006 postreply 11:09:08

• 不需要3年都在美國, 05年一年呆夠183天就算RA. -stp- ♂ (137 bytes) () 02/03/2006 postreply 11:08:27

• 父母在墨西歌住183天，你在美國是不是就把他們作DEPENDENT？ -SadCity- ♀ (0 bytes) () 02/03/2006 postreply 11:38:36

• 說的是在美國的PRESENT TEST, 你提 -stp- ♂ (217 bytes) () 02/03/2006 postreply 15:48:47