Is this true?

It needs to be 183 days. Count 100% of days they stayed last year, 40% the year before and 20% the year before and before. For example, if your parent stayed 180 days last year (year 2003) and also 100 days in year 2001, then 180+ 100*0.2>183 days, then they are qualified as resident and you can claim dependent for them. Go look at IRS web site, it says clearly on the definition. Hope this helps.

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• CORRECT:2003+1/3*2002+1/6*2001 -Bodd- ♀ (0 bytes) () 03/06/2004 postreply 02:22:38