Hi,

My Mother from India was in US on visitor visa during following period:
1. Sept 15, 2005 to Dec 8, 2005
2. July 5, 2006 to Dec 9, 2006
3. Dec 28, 2006 to June 28, 2007
4. Dec 29, 2007 till present

My mother seems to pass the Substantial Presence Test for Tax Purpose for both 2006 and 2007. My question is - Can I claim her dependent on my 2007 Tax return. Also, if she satisfies her dependent requirement for 2006, Is there any way I can claim the 2006 dependent benefits when I file my tax return this year.

Thanks,
Ravi

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Ravi:

Yes, you can claim her. I posed a similar question via an email consult with the Texas Tax Expert, and his research indicated that if the parent meets the Substantial Presence Test in 2007 by using previous year's days, you CAN claim them as dependents IF you can show that your provided over half of their total support.

The numbers indiacte you can also claim herfor the 2006 tax year as well. You will need to amend your return for 2006 to make that claim.

Thanks a lot for your reply. As She is on visitor visa she does not have Social Security Number. Can I still claim her for 2007 and 2006 Tax Year?

To claim the parents under Qualifying Relative, the three requirements are:
1. You provided more than half of their support for the year. (You can meet this condition even if your parents have never been to the U.S.)
2. They did not earn more than $3,400 (for 2007) in the year.
3. They must be U.S. citizen or resident alien.

Now if IRS accepts that your parents are resident alien, you should be able to claim them.
Read: Your U.S. Tax Return: Requirements for claiming a dependent