You must have an ITIN or SSN for any dependent to list them on your tax return. Qualifying dependents can apply for an ITIN when you file your tax return. For your parents to be qualifying dependents, they would need to be a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico and meet all of the other qualifications for a dependent, found at this link: Rules for claiming a dependent on your US tax return.
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