183 day rule on B1/B2 visa

USA
1

Hello!
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!

2

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.