Sorry but I cannot help further. I have posted the instructions and the link to the actual law that REQUIRES the form if you meet the requirements - there are no exceptions.
In the rare cases that the information cannot be supplied such as parents not US residents or unknown, then the only advice is to leave the parents information blank and write "unknown" or "not a US resident" in the box and mail the return otherwise I suggest seeing a tax professional or call the IRS for guidance. That will not negate the tax that is owed. If a parent is living and you meet the requirements then the tax is owed whether or not you have the necessary information.
Since we cannot convince you and you continue to argue about what is settled tax law then I suggest you sit down one-on-one with a tax professional and discuses it.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
