Let me be clear:
Generally speaking you can not claim parents as dependents if they only come here for visit and they are not US citizen, resident and citizens of canada or mexico. There is one exception which I will explain later.
For tax purposes there are three status for us: (1) non-resident alien, (2) resident alien, and (3) resident. Technically only US citizen and GC belong to resident. H1, however, can elect to be treated as resident even though it belongs to resident alien. Visiting parents are definitely NR aliens. When H1 wants to be treated as resident, there are certain tests to be met, GC test OR substantial presence test.
Now I am going to concentrate on the visiting parents:
As previously said, visiting parents are NR aliens so they will fail the GC test and nobody can claim them as dependents because they are not US residents for tax purposes. The exception, however, is the substantial presence test and ONLY under which that they may be claimed as dependents. Here is how it works, (1) they have to be in the US for at least 31 days in 2005, (2) counting the days for three years prior to and including 2005, 1/3 in 2004, and 1/6 in 2003, and the total number of days has to be at least 183 days. Which it means is that the visiting parent has to be in the US for three consecutive years, 2003, 2004, and 2005. For example, if the visiting parent was here for 90 days each year, the number of days would be 90 (2005) + 30 (2004) + 15 (2003) = 135 days, less than 183, so that parent is NOT US resident and can NOT be claimed as dependent.
When filing W-7, the above tests have to be used to determine whether parents are US residents. If they are not US residents, you can not claim as dependents anyway and W-7 is unnecessary.
Hope this helps.
Generally speaking you can not claim parents as dependents if they only come here for visit and they are not US citizen, resident and citizens of canada or mexico. There is one exception which I will explain later.
For tax purposes there are three status for us: (1) non-resident alien, (2) resident alien, and (3) resident. Technically only US citizen and GC belong to resident. H1, however, can elect to be treated as resident even though it belongs to resident alien. Visiting parents are definitely NR aliens. When H1 wants to be treated as resident, there are certain tests to be met, GC test OR substantial presence test.
Now I am going to concentrate on the visiting parents:
As previously said, visiting parents are NR aliens so they will fail the GC test and nobody can claim them as dependents because they are not US residents for tax purposes. The exception, however, is the substantial presence test and ONLY under which that they may be claimed as dependents. Here is how it works, (1) they have to be in the US for at least 31 days in 2005, (2) counting the days for three years prior to and including 2005, 1/3 in 2004, and 1/6 in 2003, and the total number of days has to be at least 183 days. Which it means is that the visiting parent has to be in the US for three consecutive years, 2003, 2004, and 2005. For example, if the visiting parent was here for 90 days each year, the number of days would be 90 (2005) + 30 (2004) + 15 (2003) = 135 days, less than 183, so that parent is NOT US resident and can NOT be claimed as dependent.
When filing W-7, the above tests have to be used to determine whether parents are US residents. If they are not US residents, you can not claim as dependents anyway and W-7 is unnecessary.
Hope this helps.
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