My mother is my G4 dependent. I have already applied for her ITIN number butIRS has already rejected her application giving the reason that no tax returns was attached with the application. However, she does not work and I am not required to file a tax return being in G4 visa. Is there a possible way to apply for her ITIN number. Any suggestion will be immensely appreciated.
Thanks

Didn't you already apply and were turned down? You would have to follow the procedure you were given, giving them the additional information and the Law, asking for a new consideration OR a hearing.

What do you need the ITIN for?

You probably need to choose a different reason for applying. See the instructions for form W7.
Www.irs.gov/pub/irs-pdf/iw7.pdf