We are filing - married filing jointly - this year (2007). My father in Law joined us on Dec 29th 2007 and he is a Permanent Resident(got his PR after landing in US on Dec 29th). Can we by any chance claim him as a dependent this year? Does he fail to meet the residency requirement? Other details -he has no income, we supported him thorughout the year even when he was in India,. a reply would be appreicated.
IRS website is confusing... on this... I wonder for whom they write all these clauses... I am pretty sure that a layman will never be able to interpret it(probably that is what they want)
vin

You CANNOT claim him as a dependent for 2007, because he was NOT a resident of the U.S. for 2007 (needs to be here for 183 days to establish residency).

Have conferred with the Texas Tax Expert on this issue and this is the guidance we jointly determined to be accurate.