My parents visited me in the USA and stayed for 2 months from January 1 to Feb 28th last year (58 days). Then, the stayed with us again from August to end of December (150 days). So - in the calendar year 2021, they have stayed for a total of more than 200 days. Both visits were not close to each other and were well within the 180 day limit as mentioned in the I-94 each time.
Now - since they crossed the 183 days in the calendar year 2021- do they have to file form 1040 as US tax resident? I see that they pass the substantial prsence test criteria and I believe they also cannot be eligible for " Closer Connection Exception to the Substantial Presence Test" (since they stayed more than 183 days in the calendar year).
Any help in this matter would be much appreciated!