they have to be greencard holders to be claimed. visiter visa can't be claimed. and in the tax year, they have to live in US for more than 6 months.....and you have to provide more than 50% of their expenses. also their annual income can't pass 3000$ ( not sure about the exact number, something between 3000 to 4000 dollars)
h*5
5 楼
2星酒店你也敢住
v*n
6 楼
found the exact wording from irs: "You cannot claim a person as a dependent unless that person is a U.S. citizen, U.S. resident, U.S. national, or a resident of Canada or Mexico for some part of the year"