Tax ID (visitor Visa)

Can I claim a person who visits US (B2) on my tax return. Basically if the person has been in US for a few months last year and few months this year what do I need to do to claim him as a dependant on my Tax Return (apply for ITIN?).


Is there a stipulation as for the number of days a person with visitors visa need to be in US in a particular year. Or can we combine the days the person is in US which spans a couple of years.

In any case where do I apply for ITIN and what is the relevant form for that? And finally is ITIN the number used for tax purpose for people who visit US on a B2 visa.

Make sure the other 4 conditions of relationship,support , gross income and joint reyurn are also satisified