Can my mon use the old ITIN?

來源: 於 2008-12-08 19:50:52 [博客] [舊帖] [給我悄悄話] 本文已被閱讀：次

Hi,

My mom applied for ITIN 3 years ago. This year she is going to stay with us for more than 183 days.

Do we need to apply for ITIN for her again, or can she use the old ITIN(got it in 2005) for this year tax return?
Does the old ITIN expire?

Thanks a lot!