If a taxpayers supports his/her parent who legally lives in the household for entire year than the parent is a resident alien as he./she meets the substantial presence test. Therefore, a parent can be claimed as exemption
Determining Alien Tax Status |
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Based on the above IRS publication, a nonresident alien has to live with you the entire year in order to be able to claim as dependent. 183/184 days is only for green card holders or citizens.