They need TIN.

They can apply TIN (Tax Identification Number) in the local office and then you can count them as dependents for the last year since they were in USA over 183 (?) days. As I remember, they have to be here over 183 days for that tax year and so you probably cannot count them as dependends this year. Double check with IRS.

Good lucky,

Xiong

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• Thanks for answering! -jqq- ♀ (0 bytes) () 01/07/2007 postreply 08:33:01