Hello, my mother's ITIN has been expired for a long time. I take care of her and she lives with me in Texas. I wanted to know if she would be able to qualify as dependent or not? Do I need to renew here ITIN before I can claim her as a dependent? Does her immigration status matter, her visa expired and she is an overstay. So just curious if she can be claimed as dependent or not.
No. To claim someone as a dependent, the person must have one of these: Social Security number (SSN) Individual taxpayer identification number (ITIN).
Let's take the questions one at a time.
The instructions for applying for an ITIN are included here for you. The tax return should be prepared using 999-99-9999 for the dependent (mother) without an ITIN. When the return is printed you should remove that number and leave it blank. The Form W-7 will be attached to the tax return and the IRS will issue the ITIN. Expect a long period, but as long as you apply for it they will issue it and process the tax return.