Thanks blue_moon,They have TIN.You can apply for your dependent's TIN when you file for Federal return.I do not know the procedure though coz one of the Nepali daai did it for me last year. I am told that upto $19000 will be non taxable for me if I go for Standard deduction coz I have 2 dependents.I am not sure how it works if I go for itemized deduction. I am still seeking more information in tax deduction. Any information is highly appreciated. Thanks