[boandabby]

Hi,

My parents came to visit us from a foreign country. They stayed with us from June 2006 to May 2007.

My wife and I are US permanent residency and are filling as joint return. I am wondering whether I can claim as my dependents when I file my tax return.
They are not US citizens or permanent resident.

Thank you very much,

Bo

[tickle]

They came as guests, did they not. Dependents claimed on your income tax are individuals who are completely dependent and live under your roof, as children do. Children are dependents. Adults are not.

[MukatA]

A dependent must be U.S. citizen or resident.
Even we assume that they stayed in 2006 for over 183 days, for 2006 they were Dual Status.
For 2007 also, they were dual status.

[boandabby]

Thank you very much for you answer. From"substantial presence test", they are resident for purpose. Am I correct? What do you mean by "dual status"? Thank you very much for your suggestions.

[MukatA]

For the year you enter the U.S. or leave the U.S. you are Dual status.
The year you enter, you are non-resident in the beginning of the year and resident in the end on the year.

A dependent can be your qualifying child or qualifying relative. Read: Your U.S. Tax Return: Requirements for claiming a dependent