| You are confusing tax home with residence.
"Your tax home is the general area of your main place of business, employment, or post of duty, regardless of where you maintain your family home. Your tax home is the place where you are permanently or indefinitely engaged to work as an employee or self-employed individual. Having a "tax home" in a given location does not necessarily mean that the given location is your residence or domicile for tax purposes."
The closer connection test is this:
Even if you meet the substantial presence test, you can still be treated as a nonresident alien if you:
Are present in the United States for less than 183 days during the year
Maintain a tax home in a foreign country during the year (Refer to Chapter 28 of Publication 17 for a discussion of the tax home concept), and
Have a closer connection during the year to one foreign country in which you have a tax home than to the United States For determining whether you have a closer connection to a foreign country, your tax home must also be in existence for the entire current year, and must be located in the same foreign country for which you are claiming to have a closer connection
It appears from what has been written so far that your parents are retired from active business and live with you most of the year. They return to India occassionally where they maintain a dwelling to visit family and friends. | 
Linear Mode
