My mom came to US as B2 (tourist visa) on OCT 06.
Her VISA expire on APR 07 but got extend to OCT 07.

1) Am I eligible to claim her as dependent ?
2) Should I submit W-7 along with my 1040 to the address on W-7 form ?
3) Does it require me to submit 1040 to the address on 1040 if I send one with W-7 ?
4) I tried E-File on HR Block but got reject as no ITIN. The only way to file is paper, right ?
5) I also need to file state tax, but have no time to with to get this ITIN. Do I have to wait until I get ITIN or I can send out state tax at the same time.

1) Not sure,as she was not here for 183 fays.

2) If you want to claim her, you must submit the W-7.

3) Use the address in the W-7 instructions.

4) You CANNOT efile a return with the W-7; it must be mailed.

5) wait until you get the ITIN back before you file the state return.