Hi,
My parents stayed in CA, USA for 178 days. Can I show them as dependent while filing taxes for year 2009?

I supported them completely while they were in US. They're india citizen & are retired.

If so, can I take the passport notary no itself so that I can show it while filing taxes along with W7?

help.

Regards!

AtlantaTaxExpert

You CANNOT claim them as dependents, as they have NOT met the 183-day Substantial Presence Test!

freephoneid

Hello,
Thanks for your reply! However, I'm little confused with your answer in another thread at http://www.askmehelpdesk.com/taxes/c...urn-76380.html

I've one more question. If they come back again in US in next month & stayed with me for a couple of months, in that case, can I claim them as dependent?

Thanks!

Five Rings

read this
http://www.irs.gov/pub/irs-pdf/p501.pdf
starting at page 11

AtlantaTaxExpert

To be claimed as a dependent, the parent MUST be a U.S. resident. To be considered a U.S. resident, they must meet the 183-day Substantial Presence Test, which is explained in detail in IRS Pub 519.

Your parents clearly did NOT meet the SPT, which is why you cannot claim them as dependents.

freephoneid

But then, If the parents stay with me for first 6 months & then nov & dec month, then the total stay during the year goes beyond 183 days. In that case, can I claim them as dependent?

AtlantaTaxExpert

The time period in the first year (six months) is decremented by two-thirds. In other words, of the 178 days in the first year, only 59 days counts towards the SPT in the second year. That 59 days, combined with the two months (60 days), is only 119 days, which is short of the SPT by 64 days.

freephoneid

Thanks AtlantaTaxExpert!

You're really expert in knowledge!!

I still have some question. Can u tell me with example how to qualify for 183 days when a person can stay only 6 months in US?

How come u did the 2/3 for 178 days & not for 60 days later?

Thanks!

AtlantaTaxExpert

Okay, let me see if I have this straight:

They stayed in the U.S. for 178 days from Jan to June 2008, then another 60 days in November and December of 2008??

If so, then they HAVE met the SPT and can, IMHO, be claimed as dependents. I have queried the IRS in the past on this matter and that IS their guidance.

You will need to submit Forms W-7 to get them ITINs, but, provided you can show their 230+ days of presence in the U.S., and provided the IRS accepts your stance that you have provided more than 50% bof their total support, you should be able to claim them as dependents.

Five Rings

Maybe there is some confusion here.

Suppose your parents stay with you in 2009 for 178 days staying from Jan 1 to June 27th and then go home to India.

If they came back and spent part of November and December with you, let's say 30 days that would make them resident by substantial presence and you could take them as dependents.

They would need ITINs of course.