visiting parents as dependent

My Mom has been staying with me for more than 183 days in 2007,but she does not has a tax id.I would appreciate it if you could give me some information on the steps.It looks like that I need to mail the form to a different address? If I like to use Taxcut,Can the software identify her as my dependent is she does not have an tax id?

Thanks a lot for your information.
Jenny