My parents are US permanent residents (green card holders). However, they resided in a foreign county for the entire year 2011, supported by me. Can I claim them as my dependents on my tax return?

Yes, you can. Parents do NOT have to live with you to be your dependents, and since the are green card holders, they are considered by default U.s. resident regardless of where they actually live.

Thank you. The answer is very helpful!

Just to add - your parents must also meet the other criteria for being your dependents:

- Each dependent's gross income must be less than $3,650
- You must provide more than half the person’s support

Glad to help!