mother has no social security number but but i will be filing for a itn with form w7

[g30anderson]

itn w7

[Opus 17]

Do you have a question?  

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).