Do Visiting Parents on a B-2 Visa Owe U.S. Taxes? Explained

(UNITED STATES) Families across the 🇺🇸 are seeking clarity as the 2025 tax season approaches, asking whether a parent visiting on a B-2 tourist visa must file U.S. taxes and if those parents can be claimed as dependents. These questions are especially common in Indian diaspora households where parents routinely travel for several months to help after childbirth, attend family events, or receive medical care.

The answers hinge on three main factors: length of stay, whether the parent receives any U.S.-source income, and whether the parent qualifies as a U.S. tax resident. While straightforward in many cases, the outcomes carry serious implications for visa compliance and future travel.

When a visiting parent generally does NOT file U.S. taxes

Most visiting parents have no U.S.-source income and are not allowed to work. In those common situations:

• They do not owe U.S. taxes and do not file a return.
• A B-2 visitor is a tourist—if a parent on a B-2 visa has no U.S. income, they generally have no U.S. tax filing duty.
• India-based pensions and interest from Indian banks typically do not trigger U.S. taxation.
• Unpaid family help (for example, babysitting one’s own grandchildren) is not considered employment and does not create a tax obligation.

Important: Day-to-day unpaid help is usually safe. The risk appears when money, work, or U.S.-source income is involved.

When filing duties DO arise

Filing duties occur when a parent receives U.S.-source income or is engaged in paid work:

• U.S. bank interest, dividends, or rental income from U.S. property can create a filing requirement.
• Any paid work, even informal cash payments (nanny duties, tutoring, helping at a family store), counts as unauthorized employment for a B-2 visitor and creates a tax liability.
• Payment turns a family favor into unauthorized employment, with consequences that can include:
  • Tax filing obligations
  • Visa problems or future visa refusals
  • Questions at consulates about past activities

Dependency claims: strict rules and key hurdles

Many households hope to claim a visiting parent as a dependent for potential tax benefits (dependent credits, larger medical expense deductions, or in limited cases, Head of Household status). The rules are strict:

• A parent generally must be treated as a U.S. tax resident for the year to be claimed as a dependent.
• Residency is determined by the Substantial Presence Test; most B-2 visitors do not pass this during a typical 4–6 month stay.
• The most commonly cited threshold is the 183-day rule in the current year—a key measure within the Substantial Presence Test.
  • Parents spending fewer than 183 days in the U.S. in the current year typically do not become U.S. tax residents.
  • There is also a weighted formula that looks at the current year plus parts of the previous two years; see the IRS for official counting rules: Substantial Presence Test.

Other hurdles to claiming a parent as a dependent:

• Income limit: The parent’s gross income for the year must be below $4,700 for 2025. This includes foreign pension income from India when determining dependency eligibility.
• Support test: The U.S.-based child must provide more than half of the parent’s total support for the year. Support includes housing, food, travel, medical bills, etc.
• Valid status: The parent must be in valid B-2 status within the authorized I-94 stay window.

These conditions mean dependency claims are only possible in less common scenarios—e.g., a long stay, very low income, and the child covering most support costs.

Three practical examples

1. Common short visit:
   • Parent visits ~four months, no U.S.-source income, does not pass residency test.
   • Outcome: No U.S. tax return required; cannot be claimed as dependent.
2. Paid help scenario:
   • Parent receives cash for nanny duties or tutoring during the visit.
   • Outcome: Counts as unauthorized work, becomes U.S.-taxable income, and risks visa problems.
3. Long stay with support:
   • Parent stays eight months, has no pension or other income, and child pays all support.
   • Outcome: Parent may meet the Substantial Presence Test and could be claimed as a dependent—only if all elements (residency, income limit, support) line up.

Medical expenses and deductions

Medical costs are a separate issue and can offer relief even when the parent cannot be claimed as a dependent:

• If a U.S.-based child pays for the visiting parent’s medical care (surgeries, doctor visits, prescriptions, emergency treatment), those expenses can sometimes be itemized and deducted by the child.
• This deduction is independent of dependency status—it does not make the parent a dependent, but it may reduce the child’s tax bill when itemizing.
• Keep detailed bills and proof of payment to document deductions.

Immigration compliance: the non-negotiable foundation

Tax guidance is important, but immigration rules are foundational:

• Working in the U.S. is strictly off-limits for B-2 visitors and can lead to both tax bills and visa violations.
• Receiving Social Security benefits is not an option for visitors.
• Enrolling in public welfare programs can raise public-charge concerns and affect future visa interviews.
• Overstays beyond the I-94 end date and participation in benefits not meant for temporary visitors can jeopardize future travel.

Practical warning: Don’t try to convert a tourist trip into part-time work. Even small or informal payments can count as wages. The government looks at the activity and exchange, not how a payment is labeled.

Recordkeeping and long-term planning

Long-term planning reduces risk and supports legitimate claims:

• If expecting an extended stay, organize records showing who pays for what and retain proof of payments.
• Ensure the parent’s total income stays under the $4,700 threshold if pursuing a dependency claim.
• For medical visits, keep all bills and proof of payment in one place to support itemized deductions.
• Avoid any activity that could be construed as work; unpaid family help is the safe zone.

VisaVerge.com analysis highlights that families who prepare travel lengths, support plans, and records in advance tend to avoid visa refusals or tough questioning at consulates.

Bottom line: the decision factors

Put together, the landscape is straightforward in structure but fact-specific in application:

• When there’s no U.S. income → usually no filing obligation.
• When there’s pay for work → there’s both a violation and tax due.
• When there’s a long stay with low income and full support → a dependency claim may be possible.

The fine print—what counts as income, what counts as support, and how many days someone was present—decides the outcome. In a year where travel plans and health needs vary widely, these factors will continue to determine whether a visiting parent owes U.S. taxes, whether the child can claim dependents, and whether future airport or consular entries proceed smoothly.