[cairi1]

Hi, My parents are visiting me from China. They arrived last December and will probably stay for more than 180 days in 2010. I would like to apply for ITINs for them as "Dependents of a US citizen/resident alien", to claim them as my dependents for 2010 when I file my tax next year. My questions are specifically related to the tax return requirement while filing a W-7.
1) when the W-7 form asks for a tax return, does it mean my tax return for 2009? Or my parents need to file their own tax returns for 2009?
2) if it is my tax return, it won't show that any information on my parents since they haven't gotten ITINs and they can't be claimed as my dependents in 2009. Should I simply attach my 2009 tax return?
3) if it is my parents' tax return, how could they possibly file without ITINs?
4) since the ITINs are to be used for my next year's tax return, should I apply for the ITINs next year when I file my 2010 tax return?

Thanks.

Bostonian

[MukatA]

If your foreign alien parents complete substantial presence test in 2010, you can claim them on your 2010 tax return if
(a) You provided more than half of their support, and
(b) They did not earn more than personal exemption amount.