No. To claim someone as a dependent, the person must have one of these: Social Security number (SSN) Individual taxpayer identification number (ITIN).
Let's take the questions one at a time.
- I wanted to know if she would be able to qualify as dependent or not?
- The rules for claiming a dependent do require an ITIN if a social security number is not available to them.
- Who is a qualifying dependent?
- Topic 857 - Who Needs an ITIN?
- Do I need to renew here ITIN before I can claim her as a dependent?
- Yes
The instructions for applying for an ITIN are included here for you. The tax return should be prepared using 999-99-9999 for the dependent (mother) without an ITIN. When the return is printed you should remove that number and leave it blank. The Form W-7 will be attached to the tax return and the IRS will issue the ITIN. Expect a long period, but as long as you apply for it they will issue it and process the tax return.
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