父母dependents，那一切都要有taxpayer和spouse承担，包括罚款。
exemption code c: Citizens living abroad and certain noncitizens
You are:
A U.S. citizen or resident who spent at least 330 full days outside of the U
.S. during a 12-month period;
A U.S. citizen who was a bona fide resident of a foreign country or U.S.
territory;
A resident alien who was a citizen of a foreign country with which the U.S.
has an income tax treaty with a nondiscrimination clause, and you were a
bona fide resident of a foreign country for the tax year; or
Not a U.S. citizen, not a U.S. national, and not an alien lawfully present
in the U.S. (including, for this purpose, an immigrant with Deferred Action
for Childhood Arrivals (DACA) status).
If you meet one of these conditions, you qualify for this exemption even if
you have a social security number (SSN).
