EVi
Level 2

Dependents and the substantial presence test

My husband’s noncitizen parents lived with us all of 2020 and we completely supported them economically. Can they be claimed as dependents? They have ITIN numbers. I am utilizing the TurboTax Premier program, so as I was filling out their information as dependents it asked me if they were U.S. Citizens or legal residents. "The tab explains- The person MUST BE a U.S. citizen, resident, national, a resident of Canada or Mexico or the taxpayer's adopted child who is not a U.S. Citizen but who lived with the taxpayer for the entire year."  Would they be considered “residents”  because of the substantial presence test?

Thank you,