Hi,

My in-laws came to US on visitors visa. They meet the SUBSTANTIAL Presence requirement. (at least 31 days in 2008 and total of 183+days (all days of 2008, 1/3 days of 2007, and 1/6 days of 2006))

I wanted to apply for ITIN for them. On the W-7 form what option should I use under "Reason for submitting the form W-7"?

Can I use "Dependent od US Citizen/resident alien" option?

Please advise. Thanks in advance.

First check the requirements to claim your parents as dependents under Qualifying Relative:
Your U.S. Tax Return: Requirements for claiming a dependent

I called the IRS and asked if meeting the Substantial Presence Test is enough to claim in-laws as dependents.

They said YES, provided you have provided MORE than half of their total support.

Use the "Dependent of US Citizen/resident alien" option.