Canadian claimed as dependant to a US resident's tax

My_question_is: Applicable to both US and Canada
Subject:        Canadian claimed as dependant to a US resident's tax return
Expert:         taxman at centa.com
Date:           Thursday March 31, 2005
Time:           02:26 PM -0800
QUESTION:
Hi,
I am currently a US resident (Green Card), living in US, and preparing to
file 2004 tax return.   My mother who lived with me for few months in 2004
is Canadian who don't have SS#.  I want to claim her as a dependent in my
2004 tax return.  I can not claim her because she doesn't have SS#.  I heard
that I can claim her if she has ITIN (Individual Tax Identification Number).
How can I apply her a ITIN ?   Should I file the application for getting her
the ITIN along with my tax return or should I apply separately for her ITIN
then followed by filing tax return with the obtained ITIN number ??
=========================================
david ingram replies:
File the tax return with a W-7 for mother attached.  It will help if you can
take the tax return, W-7 AND mother to a SOCIAL Security office.  They will
look over mom's doc's and take the return from you.  We now need a valid
reason for getting an ITIN to get one.
======
Answers to this and other similar  questions can be obtained free on Air
every Sunday morning.
Every Sunday at 9:00 AM on 600AM in Vancouver, Fred Snyder of Dundee Wealth
Management and I, David Ingram  host a LIVE talk show called "ITS YOUR
MONEY"
Those outside of the Lower Mainland will be able to listen on the internet
at
www.600AM.com <http://www.600am.com/>
Local calls are taken at (604) 280-0600 and Long Distance calls (BC only)
are taken at 1( 866) 778-0600
Callers to the show are invited to attend free seminars on financial
planning with such specialities as deductible mortgage interest. They are
held at Fred Snyder's Office at 1764 West 7th in Vancouver - (604) 731-8900
for more information.
=========================================
David Ingram's US/Canada Services
US / Canada / Mexico tax, Immigration and working Visa Specialists
US / Canada Real Estate Specialists
4466 Prospect Road
North Vancouver,  BC, CANADA, V7N 3L7
Res (604) 980-3578 Cell (604) 657-8451
(604) 980-0321 Fax (604) 980-0325
Email to taxman at centa.com <mailto:taxman at centa.com>
www.centa.com <http://www.centa.com>  www.david-ingram.com
<http://www.david-ingram.com/>
Disclaimer:  This question has been answered without detailed information or
consultation and is to be regarded only as general comment.   Nothing in
this message is or should be construed as advice in any particular
circumstances. No contract exists between the reader and the author and any
and all non-contractual duties are expressly denied. All readers should
obtain formal advice from a competent and appropriately qualified legal
practitioner or tax specialist in connection with personal or business
affairs such as at www.centa.com <http://www.centa.com> . If you forward
this message, this disclaimer must be included."
Be ALERT,  the world needs more "lerts"
==============================
--
No virus found in this outgoing message.
Checked by AVG Anti-Virus.
Version: 7.0.308 / Virus Database: 266.10.3 - Release Date: 4/25/05
--
No virus found in this outgoing message.
Checked by AVG Anti-Virus.
Version: 7.0.308 / Virus Database: 266.10.3 - Release Date: 4/25/05