You need to read IRS Pub 519

来源: 于 2013-03-27 07:53:49 [博客] [旧帖] [给我悄悄话] 本文已被阅读：次

http://www.irs.gov/pub/irs-pdf/p519.pdf

Your parents need to be resident alien for you to treat them as dependents. They are resident alien if they meet either green card test or substantial presence test. Since they will fail green card test, you need to read the substantial presence test carefully, in PUB-519 page 4-6.