Hello:

I have just found out (to my pleasant surprise) through this great forum that you can claim as dependents parents visiting from another country. In my case, I should have had a fatter refund coming to me from the IRS in previous years and I plan to remedy the situation for 2004 and 2005 through an amended 1040.

However, for 2006:

1. I find that my tax situation has changed a little and I have a tax liability of around $4k federal and $200 state(MA) instead of a refund &
2. Both my parents visited me in 2006 for long periods. However, they are now back home and getting a notarized copy of passports might be tricky based on days left till April 17th.

So, my question is which of the following is the best option for me this year:

a. File my taxes for 06 without listing them as dependents. Apply for their ITIN after April 17th and then file amended 1040s for 2004, 2005, 2006 together

b. Defer taxes by filing 4868 along with estimated payments [with them factored in as dependants] and file for their ITINs. Then file both federal and state when ITINs are received.

c. Move heaven and earth to get notarized copies of their passports, file federal along with W-7s and defer state by paying the $200 along with 4868. Then file state later.

I am leaning towards 'a' as it's the cleaner strategy but involves my paying a large sum of money to the IRS upfront. Please advise...

Also, is there a way to file an amended return for previous years for the state (MA) ?

Thanks in advance for your answers,

-Y

Actually that post from yesterday is still ongoing. So far it's a question, not a statement of fact. You may have misread part of it. PNG has not returned to the post for additional follow-up.

Well my question was not in reference to any particular post... my parents have spent enough time in the states to qualify as residents.

So my question is still open...

In my opinion, if your parents spent MORE than 183 days in the U.S. and you provided more than half of their total support, you can claim them as dependents.

The issue in dispute is if their stay is LESS than 183 days.