@jineshmshah ,
(a) what date did your mother arrive in USA ? Her GreenCard date is what ?
(b) Did she have any US sourced income after arriving in the USA ?
(c) How many days did she spend in the USA during 2022,2023 and in 2024 ( prior to the GreenCard date ) ?
(d) Does she have a SSN ? or it is in the process ?
Please answer my Qs. -- I will circle back once I hear from you .
Generally , if she is filing as a widow, I do not see why you need an ITIN for your departed father ( and you cannot get one anyways ) -- ITINs are only for purpose of joint filing or recognizing a dependent.
If your answers are not of general interest , then you cam PM me with the answers ( just NO PII -- Personally Identifiable Information ).
pk
