here is the link:

http://www.irs.gov/individuals/article/0,,id=96287,00.html
You can apply it at the same time when you need to claim your parents as dependent. I did it last year. Make sure that all your documents submitted to IRS are legal. If you have more questions, you may call this number: 1-800-829-0433.
The guy who talk me on the call was pretty nice.
Good luck!

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