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Deductions & credits
They should still be able to receive an ITIN, assuming there is a purpose for it.
If you received a notification from the IRS, I would call the telephone number on that notice and talk to them about it. Explain WHY a you need an ITIN for a dependent that is not in the US, and they should be able to help you.
‎January 18, 2020
3:19 PM