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