Taxpayer's parents were permanent resident (green card holders) in the US until Nov 2009 when they gave up their green cards and moved back to where they were originally from. Can taxpayer still claim them as dependents in 2009 if they meet all the other requirements?
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It probably depends on what happened when they "gave up" their Green Card. Did they just move back and could return any time or was this an official act?Originally posted by AccTaxMan View Post
If they still hold a valid Green Card I don't see why they wouldn't qualify. -
It's an official act. They have given up their green cards in Nov 2009, moved back to their place of origin and do not have plan to come back. So, as of the day that they moved back to their place of origin in November 2009, they were no longer a US permanent resident (according to the INS at least).Originally posted by Gretel View Post
My major concern is if they fulfill one of the exemption requirements which is that the dependent has to be either a US citizen or a permanent resident. The rule does not say specifically whether one has to be a permanent resident for the whole year in order to fulfill that requirement. I know there is a rule which determine residency status (substantial presence test) by counting the days of their presence in the US in the last 3 years. I am not sure if that rule applies to this exemption requirement though. If it does apply, they will definitely fulfill the substantial presence test.Last edited by AccTaxMan; 03-03-2010, 01:28 PM.Comment
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If they're residents of Canada or Mexico they would pass test #3.
If not, not sure if substantial presence test applies.Comment
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Here is your problem... who lived with the taxpayer all year as a member of the taxpayer’s household if the relationship.Believe nothing you have not personally researched and verified.Comment
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That is the big question. Either it applies, or 12/31. is the day and then your client is out of luck.Originally posted by taxconnected View PostComment
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