Noncitizen parents dependents: substantial presence?

[EVi]

My husband’s noncitizen parents lived with us all of 2020 and we completely supported them economically. Can they be claimed as dependents? The question asks if they are U.S. residents, so would they be considered “residents”  because of the substantial presence test?

[ColeenD3]

To be able to claim them they must either have social security numbers or ITINs.

If you are a resident alien, the rules for filing income, estate, and gift tax returns and paying estimated tax are generally the same whether you are in the United States or abroad. Your worldwide income is subject to U.S. income tax the same way as a U.S. citizen. You are a resident alien of the United States for tax purposes if you meet either the green card test or the substantial presence test for the calendar year.

You will be considered a United States resident for tax purposes if you meet the substantial presence test for the calendar year. To meet this test, you must be physically present in the United States (U.S.) on at least:

1. 31 days during the current year, and
2. 183 days during the 3-year period that includes the current year and the 2 years immediately before that, counting:
   • All the days you were present in the current year, and
   • 1/3 of the days you were present in the first year before the current year, and
   • 1/6 of the days you were present in the second year before the current year.

[EVi]

Thank you ColeenD3- yes both have ITINs.

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. If I am following what you posted- then that's the option I would click for them..?

"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."

This means that they would be "resident," right?

[JotikaT2]

That is correct.  If they lived with you for the entire year, had an identification number, and also meet all of the other the requirements for the qualifying relative as shown in the link below, you can claim them.  They would be considered to be a U.S. residents.

Who can I claim as a dependent

[EVi]

Thank you both for your answers!