關於父母做dependent - 剛打電話問IRS得來的正確答案

Once for all, let's all put this discussion to rest with the OFFICIAL answer from IRS.

I called IRS just now and this is indeed a tricky question since we spent about 30min on it. Here is the final results:

1. A B2 visa holder IS ELIGIBLE to take the Substantial Presence Test, and can claim all the days he/she was in the US to use for the Substantial Presence Test, EXCEPT FOR the days outlined on Page4 of Pub519. - THIS IS SPECIFIED IN THE INTERNAL MENU FOR IRS CALL CENTER EMPLOYEES.

2. If a B2 visa holder PASS the Substantial Presence Test, then he/she is considered a 'US resident' - here this term is used for IRS tax purpose, it is different from the immigration terms. The term 'US resident' is the same as 'resident', or the 'resident' word in the term 'resident alien'. IRS documents use these words in different places but they mean the same.

3. If a B2 visa holder CAN be considered a 'US resident' per above two points, then he/she has PASSED the Citizen or Resident Test, which is one of the FIVE tests a Qualifying Relative has to pass before he/she can be claimed as a dependent.

4. Natually, once a B2 visa holder HAS PASSED the Citizen or Resident Test, he/she still has to be a Qualifying Relative, AND PASS the other 4 tests for dependent, before you can claim he/she as a dependent.


IS IT CLEAR FOR YOU NOW? This is the official answer from the IRS so let's all follow these rules.

BIG THANK TO EVERYONE WHO CONTRIBUTED TO THIS DISCUSSION!

所有跟帖： 

• Thanks!!! -閑得無聊- ♂ (0 bytes) () 02/03/2006 postreply 13:44:52

• 太棒啦!嚴重感謝!!! -知名度比較高- ♀ (0 bytes) () 02/03/2006 postreply 14:57:43

• 支持. 這個問題幾年前就在這裏討論過, 問題的關鍵 -stp- ♂ (87 bytes) () 02/03/2006 postreply 15:55:06

• BZ, I have another quick question -xxxxllll- ♂ (462 bytes) () 02/03/2006 postreply 19:01:52

• By IRS, since my mother didn't have 1/6 year2003 days, so she is -yy992004- ♀ (0 bytes) () 02/03/2006 postreply 19:23:12

• not US resident. -yy992004- ♀ (0 bytes) () 02/03/2006 postreply 19:25:18

• 是的. 這隻是TEST的公式, 03, 04沒有就算零, 以前帖子 -stp- ♂ (134 bytes) () 02/04/2006 postreply 21:52:48

• I called IRS today too. What you said are ture. I have been told -yy992004- ♀ (142 bytes) () 02/03/2006 postreply 19:16:13

• I see. Thank you very much! -xxxxllll- ♂ (0 bytes) () 02/04/2006 postreply 12:32:50