183 day rule on B1/B2 visa

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!

Thank you!

US tax laws are very complex and added the tax treaty rules, I think you should consult your CPA/tax consultant to find out if your parents really need to file 1040 dual-status or can simply file Form 8840 ( closer connection exceptions statement for aliens) even if they passed substantial presence test.
I think they may avoid tax return by simply filing 8840 but I am not a tax consultant so do not take my word as final verdict.