Claiming a non-resident relative who lives in Mexico as a dependent

[Ashley3141]

I want to claim my mother-in-law as a dependent.  She is a Mexican citizen, but has never been to the U.S. and does not have an ITIN number. 

According to Rules for Claiming a Dependent on Your Tax Return - TurboTax Tax Tips & Videos (intuit.com) page, under the "What qualifies someone as a dependent?" section, "The person must be a U.S. citizen, a U.S. national, U.S. resident, or a resident of Canada or Mexico. "    She also falls below the income threshold and I provide more than 1/2 of her financial support.  So it seems I should be able to claim her as a dependent.  

However, when I applied for an ITIN number for her, I got a letter back saying that she needed to provide one of several original documents "... showing her name and U.S. address."  

So I am confused.  Does she require an ITIN number before I can claim her as a dependent?  And if so, how can I get an ITIN number for her if she does not live in the U.S.?  

[MarilynG1 · Accepted solution]

You could print and mail your return with Form W-7 attached to apply for an ITIN for your mother-in-law.  You can get an ITIN for her if she does not live in the US.   Here's more info on Claiming a Non-Resident Dependent.

To prepare your return in TurboTax, you can use a 'fake' SSN (like all 9's) and white it out on your printed return, and write 'W-7 Attached'. 

A Qualifying Relative Dependent is a $500 deduction on your tax return. 

@Ashley3141 

[Bsch4477]

Respond that applicant doesn’t have a US address since they are a resident of Mexico. 

[Ashley3141]

Hi Marilyn,

Thanks for your reply!  I actually did as you suggested.  I submitted both my W-7 application and my printed tax return, with the W-7 on top (per their instructions).  I sent this to the IRS ITIN processing center in Austin, TX.  They are the ones who responded to me by mail.  

[Ashley3141]

Thank-you both for your responses.  I ended up sending a letter to the IRS, citing https://www.irs.gov/individuals/international-taxpayers/nonresident-aliens-dependents , bullet #3 which says: 

"3.  An individual claimed as a dependent must be a citizen, national, or resident of the United States, or a resident of Canada or Mexico."

And since she is a resident of Mexico, I asked the IRS to use my U.S. address in care of hers.  

I'll let you know how that goes (in about a month).  Thanks again for your help!