回复：关于父母作为dependant报税

The current year is the year you are filing for Tax Return. In this case, it is 2004. If Your mother resided 360 days in 2003 and 90 days in 2004 (for example), the counting for year 2003 is 120 days plus year 2004 0f 90 days. Sum is 210 days (> 180 days as required), your mother will qualify.