right.. she should have been a resident with u.. for more
than 183 days... in 2005.

and u need to file W-7 form for her.. and need to send your
federal tax return along with the W-7 application on the top
to the IRS phili address

check information on the W-7..
www.irs.gov/pub/irs-pdf/fw7.pdf use the JAN 2006 one.

only one question is that,, ,someone told me that the IRS -
phili ,. who will determine if the person qualifies for the
ITIN and then issue it, and then forward the attached tax
return to the Tax processing unit.--- how much time do they
take,...

my friend sent in his appliction with w-7 for his in laws 2
months back and still no response..

<< ================================================== ===== > << The foregoing is intended for educational purposes only > << and does NOT constitute legal OR professional advice. > << > << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ================================================== ===== >

If your mother-in-law was a resident of the U.S. in 2005,
and has a social security number (or ITIN), and you provided
over half of her support, and she has less than $3200 of
income subject to social security tax (earned by
employment), and she has not filed a joint return, you can
claim her as a dependent. This would give you three
expemtions.

Don in Colorado

<< ================================================== ===== > << The foregoing is intended for educational purposes only > << and does NOT constitute legal OR professional advice. > << > << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ================================================== ===== >

me and my wife both work and as of this year, no more kids
in the house. how many exemptions should i claim, how many
should my wife claim and the reason why is ask is this. last
year her mother came over from europe and she will be
staying w/ us for about 5 years since she got a visa for 5
years. we wil be paing all the expenses for her since her
"pension" back home is going directly to her bank. we are
not sure what to claim on the NJ tax forms. how many
exemptions whould we have and please go easy because taxes
are not my thing. thank you and your help would be very
appreciated.

<< ================================================== ===== > << The foregoing is intended for educational purposes only > << and does NOT constitute legal OR professional advice. > << > << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ================================================== ===== >