My brother and I are both married with children and we are both U.S Citizens and live in the U.S.

Our parents are citizens of another country and are retired. The are not residing in the U.S. Our mom did come to visit us in the early part of 2007 for two months.
We send them 1000.00 USD each so a total of 2000.00 USD every month to our parents for their support and needs.

They do not have an SSN, but we have sponsored them to come to the U.S. This was done in 2007.

So as far as taxes go, is it possible to claim them as dependents? They do not have any other means of income other than their sons (us).

Can both of us claim them as dependents? Or each of us claim a single parent as the dependent?

How do we both show a 12,000 USD expense/liability/whatever you call it?

If your parents are not citizens or residents of the US, Canada or Mexico, you won't be able to claim them.