ITIN Question

[Praveen]

I have one Tax question. Could you please let me know?
My son was born in India on 2002 but he came to US(Along with my wife) on July 1st week 2003.
Can I claim him as dependent for this Tax year(Year 2003). (Heard from somebody that he needs to be here for atleast 183 days to claim as dependent)
Please kindly let me know.

[Simran]

I don't think this condition applies to ur family member. it may be true in case of parents but not for wife and kids.

[Praveen]

Thanks for the reply.
I had filled W7 form & went to IRS agency. They told me that they cannot accept the form unless he(my son) completes 183 days in US. Then I told them, there are similar cases where people applied for ITIN and got. Then he said that 'they have been told to do so' and he suggested that I can try sending the W7 form along with notarized supporting documents directly to IRS by post.
I will try this but does this mean that I cannot claim him as dependent for 2003 tax year?

I appreciate all your kind answers.

Thanks