D. Stussy wrote:
- quote -

I'm not sure what point you are trying to make. A US
citizen can not claim parents as a dependent unless they are
also US citizens or resident or residents of Canada or
Mexico.

You must be thinking of a nonresident alien tax return.
There is a tax treaty article that allows a nonresident
alien who is a resident of Japan or the ROK to claim
dependency exemptions for their children who reside with
them in the US.

--
Alan
http://taxtopics.net

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Phil Marti wrote:
- quote -

Or both you and they are Japanese or Korean (per treaty, not
the IRC).

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"JD" <jd[at]aol.com> wrote:

- quote -

Good try!

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"JD" <jd[at]aol.com> wrote:

- quote -

No and there is a logical reason that you can not do so.
Please note that logic is rarely found in the Internal
Revenue Code or in Congress which writes the code. But
here goes:

If non-US-citizens/permanent-residents live in either Canada
or Mexico, the Congress has decided that it is politically
unwise to make a blanket exclusion of such deductions.
Otherwise it is not cost effective to audit such deductions.

Case in point: A couple from the Phillipines came to the U.S.
with green card status, but concluded that it was far less
expensive to send support money home than to bring there six
children to the U.S. and support them here. Problem for the
IRS would be "Did they have six dependent children or zero
dependent children?"

The largest case in world history of parricide (the killing
of one's kin) occurred when the IRS began requiring social
social security numbers for dependents!!

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JD <jd[at]aol.com> wrote:

- quote -

Unless they lived in Canada or Mexico for some part of 2003,
no, you cannot claim them as they will fail the Citzenship
or Resident Dependency Test.

See Pub 17 at www.irs.gov for more details.

bex

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JD asked:

- quote -

So long as neither had gross income of $3,050 during tax
year 2003, under the facts outlined, you can claim them *if
they are US citizens*. If they lived in Canada or Mexico,
they would not even have to be US citizens.

Bill

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Only if they are citizens or residents of Canada or Mexico.

Nan, EA in LA

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JD wrote:

- quote -

If by "overseas" you literally mean their country of
residence does not neighbor the U.S., then the answer is
"No."

--
Alan
http://taxtopics.net

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JD <jd[at]aol.com> writes:

- quote -

No. They fail the citizenship/residency test (unless
they're in Canada or Mexico). See Publication 501.

Phil Marti
Topeka, KS

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I am a US Citizen. My parents are NOT. They both live
overseas. I support them 100% for all of their expenses. Can
I claim them as dependents ??

ThanX

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