I am currently a US resident, married and been filing jointly. In 2007 my parents moved in with my family and I have been paying for their living expenses. The problem is they are not US residents yet, they have a pending application but who knows when it will be approved. Can I claim them as dependents?

thanks

altean

cwarricksgal

They must have a social security number . Try calling your local Tax angency and they can better answer this question .

The Texas Tax Expert

They may not be permanent residents yet for immigration but are they residents for tax? How long have they lived in the US and what is their visa situation?

altean

They are here on a tourist visa and have been here since late 06. They are still legal because I have filed for stay extensions with INS.

MukatA

Yes, only if
a. They are residents or considered residents for tax purpose
b. Had world-wide income of less than $3,400
c. You provided more than half of the support for the year.

For (a) Do the days spent in the U.S. on tourist visa counted in the residency test of 183 days?

AtlantaTaxExpert

Agreed, except that the income must be U.S.-sourced. Since they are foreign nationals, their world-wide income does not count.

However, the support requirement DOES apply, and the IRS will ask for proof if they decide to challenge the dependency claim.

Do NOT let the "proof" requirement stop you, though. I have at least a dozen clients who claim their parents' exemptions with no problems.

The Texas Tax Expert

Altean, They need to be US residents to qualify (and of course meet the other requirements of being a dependent). If they are residents, then they must have gross income less than the exemption amount (and this would include worldwide income for residents).

AtlantaTaxExpert

It makes sense that if they are being treated as residents for tax purposes, then their world-wide income counts towards determining their dependency status.

For this reason, I yield to TTE's greater expertise.