To stp: parents tax id

My parents are both retired.

They came here last year, stayed 1 month. Now this year, they plan to stay 6 months.

To be able to claim they as my dependents, they have to be tax residents. Based on the pub 519, It needs to be 183 days. Count 100% of days they stayed last year, 1/3 the year before and 1/6 the year before and before.

I am thinking when they should come. If I count 1 month last year, then they should be able to get to 183 days, and be my dependents. But the pub 519 requires the answer to the question should be no:

Can you show that for 2003 you have a tax home in a foreign country and have a closer connection to that country than to the United States?

Do you think they could say No to the question and why?


Thanks,

所有跟帖： 

• 根據你提供的情況, 你父母03年不足183天, 04年 -stp- ♀ (376 bytes) () 03/08/2004 postreply 08:20:37

• 回複：根據你提供的情況, 你父母03年不足183天, 04年 -guest917d- ♀ (60 bytes) () 03/08/2004 postreply 08:35:25