[niran1974]

Hello Expert's,
I have a question regards to ITIN application and substantial presence test and claiming my mother-in-law as a dependent and can I claim her as a dependent next year.

My mother-in-law stayed with us for about a year(01/16/2009 -- 01/14/2010) in US with our family and she was a dependent on us during that period, I have some questions regards to claiming her as a dependent in our tax returns.

1. Can I claim her as a dependent in our 2009 tax return and she was here on B1 visa(business/pleasure).

2. We have not applied for her ITIN application, so can I apply for ITIN along with the tax return? If so then can I efile or not?

3. Since most of her stay was in 2009, is it possible to claim her as dependent for 2010 tax returns? Instead of 2009, because if that is OK then I can get her ITIN as a separate application and file 2009 returns without her as a dependent


Please provide some guidance as the time is too short before April 15th.

Thanks in adavnce.

[niran1974]

Can somebody shed some light on this please.

[MukatA]

Your parent has completed SPT in 2009, so she is resident from 01/16/2009. You can claim her on your 2009 tax return if
1. You provided more than half of her support, and
2. Her worldwide income is less than $3650. Your U.S. Tax Return: Requirements for claiming a dependent

Claim on 2009 tax return and attach W-7 (ITIN application) with your tax return.