Example - How to Determine If You Can Claim Exemptions for Your Parents Who Are Not US Citizens or Green Card Holders

Example: Jack is a US resident who works and lives in US. Jack’s parents are Indian citizens and live in India. In 2014, Jack invited his parents to US to stay with him for 7 months (210 days). Jack paid all his parents expense while they are in US. Jack‘s father is retired and has yearly retirement income of $3,600 from India. Jack’s mother has no income. Jack wants to know if he can claim exemptions for dependents for his parents in 2014.

Step 1: Check Table 5. Tests To Be a Qualifying Relative to see if his parents can be his qualifying relatives. If his parents meet all 4 tests, they are his dependents.

Step 2: Check Table 8. Tests To Determine Resident Alien Status to see if his parents are resident aliens. If his parents meet the Substantial presence test, they are U.S. resident aliens.

Step 3: Check Table 7. Tests To Claim Exemptions for Dependents to see if Jack can claim exemptions for his parents. If he meets all 3 tests, he can claim exemptions for them.

Step 4: Apply tax identification numbers for his parents if they don’t have or can’t apply social security numbers and claim exemptions for his parents on his income tax return (See How to Apply Tax Identification Number for Aliens if you need help to apply tax ID).

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