回复：父母报税如何证明他们在美居住超过183天?

一直很奇怪，为啥可以把小孩和父母作为dependent,IRS 五个“can not"不是义正辞严的吗？
* You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer.
* You cannot claim a married person who files a joint return as a dependent unless that joint return is only a claim for refund
and there would be no tax liability for either spouse on separate returns.
* You cannot claim a person as a dependent unless that person is a U.S. citizen, U.S. resident alien, U.S. national, or a
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resident of Canada or Mexico, for some part of the year.
* You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative.

这五点必须全都满足，方可。是不是说，只要他们不是U.S. citizen, U.S. resident alien, U.S. national, or a　resident of Canada or Mexico，就根本不能作为dependent?
请高人指点　谢谢！！