Hello,

I would like to file for my mothers ITIN with filing for my tax returns. Can you some one direct me to the procedure and documentation required. I was told that we have to send the documentation and the tax return to different address and follow the procedure little bit different. Any help would be appreciated.

Also, if someone can tell how to apply for ITIN for my mother when she is not in country. What I have been told is that we need a notarized photocopy of the passport. Can I get it notarized out of country or should that be notarized by one of the US authority only.

You can file for an ITIN using Form W-7. The instructions with the form tells you the procedures in detail.

However, an ITIN will NOT be issued unless you can claim her as a dependent, and you CANNOT do that unless she has been in the U.S. for at least 183 days in 2007.

Passport should be notarized in the U.S. or at the U.S. Embassy/consulate in the foreign country. IRS will not accept document notarized by a foreign notary.
Or you can attach original passport with W7. You will get it back with ITIN.