Sorry that I can't input Chinese.
My father has been living with us in the US since last March (will leave this
Feb) and I am going to claim him as my dependent for some tax benefit. He has
no income here and is not required to file tax return and is not eligible for
SSN. A friend told me that I need to fill a W-7 form for him to apply a
individual taxpayer identification number for him in order to get the tax
beneift myself. I found the most recent W-7 form (revised on 12-17-2003)on IRS
website and read its instruction and now I am confused. In the "important
changes" section in the instruction, it says "If you are not required to file
a tax return or if you fail to file a compated tax return with your form W-7,
you will not be issued an ITIN, unless one of the exceptions explained under
Specific Instructions. I read the definitions of the "exceptions" and found
nothing that apply to him.
I am really confused. Does that mean that the change make my father unable to
get an ITIN if he has no income and does not file tax return?
Your input is greatly appreciated!