@vc76 instead of my trying to paraphrase the latest guidelines ( there is a change coming post summer of 2023 ), it is best that I refer you to the IRS page --- this answers all your questions including whether a dependent ITIN is required--yes ? See this >>>> https://www.irs.gov/instructions/iw7#en_US_202112_publink100046017.
It is a great resource
pk
