Dear All -

Could you please clarify the following:

I am married and a resident alien of US for the TY 2007. During the TY 07, my inlaws have visited US on Visitor Visa and were here for a period of 9 months. They have fulfilled all the Qualifying Relative tests as prescribed by IRS. Can we claim them as dependents on our Tax Return by applying ITIN for them?

Thanks!

A dependent must be US citizen or resident. Must have social security number.
Read this: Your U.S. Tax Return: Requirements for claiming a dependent

You SHOULD be able to claim them as dependents because have been in the U.S. for over 183 days.