Laomao and STP, plaese come in.

(1) can I claim my daughter as our dependent on tax return 2008, she arrived in USA on July 2nd, 2008. I knew it is one day difference as they defined more than half year, can I say she land in airplane on July 1st and we paid the airplane ticket for her, we are not on the plain with her.

(2) When did I need to apply for ITIN for my daughter, she is 9 years old, is it necessary? it is when I file my tax return? Or right now?

(3)Do I need the evidence that she can’t get her SSN now from Administration, so I can only apply ITIN for her? Thanks.