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If you a helping prepare a return for your mother, or if you want to claim your mother as a dependent and she meets all the other rules, the procedure is the same. Mail the completed tax return, and the W-7, and any proof required, to the address in the instructions for the W-7. Once the IRS processes the application and issues the ITIN, they will forward the tax return for processing.
In most cases, you can't apply for a W-7 by itself first, the application has to be attached to a tax return (although there are some exceptions).
