ITIN Renewal

To renew an ITIN for a qualifying dependent of any age residing outside of the United States (Mexico), will the ITIN Unit renew it if I am not receiving an allowable tax benefit for my dependent? I got this from the IRS website: The deduction for personal exemption was suspended for tax years 2018 through 2025. For the tax years beginning after 2017, spouses or dependents residing outside of the US aren't eligible for an ITIN, unless they qualify for an allowable tax benefit. The individual must be listed on an attached Federal Return with the schedule or form that applies to the allowable tax benefit.

 

Can someone clarify it the ITIN Unit will be renewing existing expired ITINs for dependent's residing in Mexico that will not qualify for an allowable tax benefit on a Federal Return. I appreciate any response. Thanks