Visiting Parents - Are they eligible to claim as Dependants ?

[shankarsivam]

My parents spent about 5 months of time with me in Year 2007 and then returned to home country.

Can I claim them as my eligible dependants for their 2007 ?

If yes, what are the procedures for the same ?.. Apperciate your help

[cncd1]

No. They are not your dependents.