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How can my mom get a valid ITIN if she is a Mexican national who lives in Mexico so that I can claim her as a dependent if I provide over 50% of her support?

 
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How can my mom get a valid ITIN if she is a Mexican national who lives in Mexico so that I can claim her as a dependent if I provide over 50% of her support?

https://www.irs.gov/forms-pubs/about-form-w-7

 

This says you need to do a W-7

How can my mom get a valid ITIN if she is a Mexican national who lives in Mexico so that I can claim her as a dependent if I provide over 50% of her support?

She’s allowed to get an ITIN as a Mexican national & she’s your dependent.  Her income should also be reported when you do taxes.

Link below is to the W7 form for ITIN

https://www.irs.gov/pub/irs-pdf/fw7.pdf

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