回複:父母申請ITIN, 州稅表

Get ITIN first before you may add your parents as dependents.

But you parents must have satified the substantial presence clause (>183 days in the last 3 years? for 2004)to have the ITIN. You may choose either filing the tax return first, then filing 1040X to claim your parents as dependents when you get their ITIN, Or file an extension and wait for the ITIN.

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