Thank you for your response. I absolutely appreciate it.
However, the ITIN Unit hasn't accepted a renewed W-7 application for a niece residing in Mexico because box D is marked under reason you are submitting this W-7 & then request proof of U.S. residence for the dependent (even though the dependent has "Never entered the United States" indicated on line 6d).
Is there a reason the ITIN Unit is not accepting the documentation without submitting U.S. residence (since they reside in Mexico)? I thought maybe the IRS wasn't considering Mexican residents.
