Can I used an expired ITIN # for dependents for 1040NR?

[Grad467_2]

2021 will be the 3rd time I file a 1040NR. in 2019 I didn't enter either of my children (daughter was 24 at the time and son was 22) as dependents since both of their ITIN's expired in 2015. In 2020, my daughter started working in the US so she received a SSN so I used her with the SSN as a dependent but didn't include my son (again, expired ITIN). I was doing some research and found that an expired ITIN can be used but it must have been expired no longer then 5 years - is this true?

If using an expired ITIN is possible, I will use it for my son for 2021 taxes and file an adjustment for 2020 and 2019 but just wanted to know if this will be an issue. Yes I realize I should have applied for new ITIN's but when I received the expired letter in 2015, I was working in Canada and from the instructions I read, I would have to send their respective passports which I did not want to do.

From adding them as dependents, I believe I can lower the federal and state tax amount owing thus my thread.

Thanks in advance for any information.

[ND]

Expired ITINs cannot be used on an income tax return.

If an ITIN hasn't been used on an income tax return for 3 years, it expires.

Expired ITINs can be used on withholding forms like 1042-S.