You are completely WRONG!

Read the following carefully. You'll realize that since most of the visiting parents are not US/Canada/Mexico citizens or residents (this is immigration residents, not tax residents!!!), they cannot be claimed as your dependents.

You cannot claim an exemption for a dependent unless that person is a U.S. citizen or resident, or a resident of Canada or Mexico, for some part of the calendar year in which your tax year begins. However, there is an exception for certain adopted children, as explained next.

the above is copied from:
http://www.irs.gov/publications/p501/ar02.html#d0e3195

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• 那么多人读了我的文章，我正纳闷儿呢怎么你这号儿的还没出现。 -Bodd- ♀ (466 bytes) () 03/15/2005 postreply 05:24:37