Re: 问：父母探亲与免税# Money - 海外理财
s*i
1 楼
days is not important. it's just they need to be resident
aliens for the tax year. by using first year choice, they
are considered as resident for 2002 thus you can claim them
as dependents for 2002 tax. they should still qualify as
resident alien for 2003 and you should be able to claim them
as dependents again next year.
that being said, really no one checks their days of stay or
their status (resident or non)... all you do is putting
their names and ITIN on 1040... nothing else.