I am trying to determine whether I can claim my Mother In Law on my taxes as a dependent. She is from Korea, moved here 3 years ago and stated the long process of becoming a resident alien (hopefully a citizen).

She lived with us for the entire (2007) year. She had no income. The sticking point is she is "in process" of getting a Green Card. She has applied to register as a Permanent Resident and has received an "Applicant" (A) number "A08XXXXXXXX"... She has received a notice to schedule her interview and they also sent her an "Employment Authorization Card". There is an "A# 089-XXX-XXX" on the card and the card is valid for one year.

However, she has no Tax Payer Identification (ITIN) card or SSN yet. So, can I claim her?

Any help is appreciated. I have searched the wed (googled) and the IRS site and could not find a solid answer...

Regards,
Dave

Without an ITIN or SSN I don't think you can claim her. But, is your wife a U.S. citizen and are you filing a joint return? If that's the case you might be able to get around it by claiming her as your wife's dependent, by virtue of being her mother.

Without an ITIN or SSN I don't think you can claim her. But, is your wife a U.S. citizen and are you filing a joint return? If that's the case you might be able to get around it by claiming her as your wife's dependent, by virtue of being her mother.

Actually, yes my wife is a citizen and we are filing jointly.

Actually, yes my wife is a citizen and we are filing jointly.Then you may be able to claim her as your wife's dependent since she is your wife's mother.

Agreed. Fill out Form W-7 for her and submit it with your tax return for 2007.

If your mother-in-law met the Substantial Presence Test for 2006 and 2005 as well, you can amend your tax return and claim her for those years as well.