I checked the related IRS website. It requires for at least 183 days in 2009 staying in US, not seeing anything about 12 months. you may want to double check . Good luck.
回复:2009税表对父母作为dependent的条件变得特严格了
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回复:回复:2009税表对父母作为dependent的条件变得特严格了
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03/23/2010 postreply
11:58:02