Can TP claim elderly parents as dependents?

[David]

Foreign TP has worked in the US for several years and has her green card. She is married to a US citizen and files a MFJ tax return.

 

The couple provide more than 1/2 support for her foreign elderly parents who live in another country.

 

I don't think the TPs can claim her parents as dependents since they are not US citizens and don't live in the US. However, I want to make sure there aren't any special regs that would allow them to claim the parents as dependents.

 

Does anyone know if the couple can claim the parents as dependents?

 

Thanks.

[Margaret CPA in OH]

I think the qualifications for dependency are fairly clear.

1. Can the filers be claimed as dependents by someone else? If no, then

2. Does the potential dependent meet both of the following tests? a. Was a US citizen, US resident alien, US national or a resident of Canada or Mexico, for some part of the year? b. Does not file a joint return...? (The answer to this question may be the determinant factor.)

3. Are they qualifying children?

4. Are they qualifying relatives meeting all the tests? a. taxpayer provided over half the support. b. they were child... or other defined relative or live in the household all year c. not the children of another person d. had gross income of less than $3950.

Also check this http://www.irs.gov/uac/Who-Can-I-Claim-as-a-Dependent%3F

[Pacun]

how about a sonorous no.

[Lee B]

I have a client who has legitimately claimed his parents and his disabled sister, who live in Mexico for many years.

[Pacun]

That's correct. Mexico and Canada have a tax treaty with the US and people living in Mexico and Canada can be claimed as dependents.

 

The original poster didn't say if the parents were in Mexico or Canada.

[BulldogTom]

I have a client who has legitimately claimed his parents and his disabled sister, who live in Mexico for many years.

This is a common occurance in my practice to have children claim their parents in Mexico.

 

Tom

Newark, CA

[Lloyd Hudson]

This is a common occurance in my practice to have children claim their parents in Mexico.

 

Tom

Newark, CA

Using ITIN's ?

[Pacun]

Using ITIN's?

 

Using or requesting ITINs. Correct.