AGAIN AND FINAL, the substantial presence only applys to

来源: 于 2006-02-03 07:02:39 [旧帖] [给我悄悄话] 本文已被阅读：次

the taxpayer. Dependents MUST be CITIZE or RESIDENT for immigration purpose. If you applyed GC for your parents and they are in the pending period, you may claim them.