I am on H1b visa. I got married in November 2007 and my wife came to usa in jan 2008. My green card holder parents (not working) are in usa since August 2007. Can I claim any of them as a dependent or exemption? My wife doesn't have ITIN number. Also, is it too late to apply for ITIN no for this year return?

Okay, if you are married, you can file jointly with your spouse and you BOTH choose to be treated as resident alien, filing Form 1040, 1040A or 1040EZ.

You can and should submit Form W-7 with the tax return to get an ITIN for your wife.

Since your parents are green card holders, they are considered to be U.S. residents. If you provide over half of their total support, you CAN claim them as dependents.