错。lz婆婆是resident alien。可以claim为dependent。

你不要误导人家。这才是正确的报税方法。lz婆婆是resident alien。resident alien就可以claim为dependent 。跟什么签证或什么身份无关。

对，如果他们没有保险的确有罚款。

gift tax的resident的定义和income tax的resident的定义不同。

Closer Connection to a Foreign Country只适用于当年在美国少于183天的人。lz的父母不符合。

lz的父母不是in transit。“in transit”是从第三国转去第三国的。“Days you are in the United States for less than 24 hours when you are in transit between two places outside the United States.”
达到美国和离开美国的天算是整天在美国的。“You are treated as present in the United States on any day you are physically present in the country at any time during the day.”