Filing U.S. taxes can be challenging when your child or spouse doesn’t have a Social Security Number, and many families aren’t sure how to include their dependents on the return. The solution lies in applying for an Individual Taxpayer Identification Number (ITIN), a process that ensures your dependents are properly listed, and you continue to receive eligible tax benefits.
Understanding the ITIN application process can help you file your taxes correctly and avoid unnecessary delays.
This guide simplifies the ITIN application process for dependents, outlining who qualifies, which documents you’ll need, and how to file accurately, so your application is approved without delays.
What Is an ITIN and Why It Matters for Families
An ITIN (Individual Taxpayer Identification Number) is a nine-digit number issued by the Internal Revenue Service (IRS) for individuals who are required to file or be listed on a U.S. tax return but don’t qualify for a Social Security Number (SSN).
For families, ITINs are often used for:
• Nonresident or immigrant spouses who aren’t eligible for an SSN.
• Dependent children living abroad or without immigration status.
• Foreign students or relatives claimed as dependents on a U.S. tax return.
Having an ITIN number allows dependents to be properly included on your tax filing, enabling you to claim credits and deductions you’re entitled to. It also ensures that the IRS can track and process your return correctly.
Who Needs an ITIN for Dependents?
Families who claim a child or relative on their U.S. tax return but cannot obtain a Social Security Number (SSN) for them will need to complete an ITIN application. This ensures the dependent can be properly listed on the tax return, and the family can claim eligible credits or deductions.
The chart below summarizes the most common dependents who need an ITIN:
Who Can Apply for an ITIN
Not every family member automatically qualifies for an ITIN. The applicant must meet specific IRS eligibility criteria, including:
• Relationship Test: The individual must be your child, stepchild, sibling, parent, or another qualifying relative recognized by the IRS.
• Residency or Citizenship: They can be a U.S. resident alien or a nonresident living abroad, as long as they meet the IRS dependency requirements.
• Tax Return Requirement: The person must be listed on a valid federal tax return filed by the taxpayer.
• Proof of Identity and Foreign Status: You must submit official documents (such as a passport or birth certificate) to verify their identity and nationality.
Documents Required for Dependent ITIN Application
Before filing, make sure you have all the required documents ready to avoid delays or rejection. Here’s what you’ll need for a complete ITIN application:
• Form W-7: The official IRS form used to apply for an ITIN, requiring a separate submission for each dependent you’re claiming.
• U.S. Federal Tax Return: Usually Form 1040, where you’ll list your dependent’s details. Attach this return along with the ITIN application unless you qualify for an exception.
• Proof of Identity and Foreign Status: A passport is the most accepted document because it verifies both identity and nationality. If you don’t have one, provide certified copies of other documents such as a birth certificate, visa, or national ID card.
• Supporting Documentation for Dependents in the U.S.: For dependents living in the United States, you may also need school or medical records showing their U.S. address to confirm residency.
Tip: A passport is the easiest and most reliable proof since it covers both identity and foreign status in a single document.
Step-by-Step ITIN Application Process for Dependents
Follow these steps carefully to ensure a smooth ITIN application process.
Step 1: Complete Form W-7
Form W-7, the Application for IRS Individual Taxpayer Identification Number, is available on the IRS website. Complete a separate form for each dependent applying for an ITIN number.
When completing the form:
• Check box “d” if the dependent is a dependent of a U.S. citizen or resident alien.
• Provide accurate personal details, including full name, foreign address, and date of birth.
• Clearly state the reason for applying (for example, “Dependent of a U.S. citizen/resident alien”).
• Attach a valid federal tax return (Form 1040 or 1040-NR) showing the dependent’s name.
• If the dependent is under 18, a parent or legal guardian must sign the form on their behalf.
Be sure to double-check spelling, birth dates, and identification numbers; even small errors can delay your ITIN application processing.
Step 2: Gather Proof of Identity and Foreign Status
You must prove the dependent’s identity and nationality. The IRS accepts 13 types of documents, but a passport alone is usually enough.
If you’re not submitting a passport, you’ll need to include at least two of the following:
• Birth certificate
• National ID card
• U.S. visa
• Medical or school records (for dependents under 18)
• Foreign driver’s license
All documents must be original or certified copies issued by the appropriate agency since notarized copies are not accepted. Ensuring document accuracy is key to a successful ITIN application.
Step 3: Attach the Dependent’s ITIN Application to Your Tax Return
To process the ITIN, the IRS requires that Form W-7 be submitted along with your tax return (unless you meet an exception).
When filing:
• Leave the SSN field blank for each dependent applying for an ITIN.
• Attach Form W-7 and all supporting documents to the front of your return.
• If multiple dependents are applying, include a separate Form W-7 for each.
Step 4: Choose How to Submit Your Application
You can file the dependent ITIN application using one of three methods:
1. By Mail:
Submit your Form W-7, tax return, and supporting documents (originals or certified copies) to:
• Internal Revenue Service
• ITIN Operation
• P.O. Box 149342
• Austin, TX 78714-9342
• USA
Always use secure and trackable mail.
2. Through a Certified Acceptance Agent (CAA):
A CAA can verify your documents in person so you don’t have to mail the originals. This is a safer and faster option for families.
3. In-Person Visit to an IRS Taxpayer Assistance Center (TAC):
Schedule an appointment at a local TAC office, where IRS staff can review your application and send it for processing.
If you’re applying from outside the U.S., contact your nearest U.S. embassy or consulate to check if ITIN services are available.
Step 5: Wait for Processing
After submission, the IRS typically takes 7 to 11 weeks to issue an ITIN. During the tax season (January–April), processing may take longer.
If you haven’t received your dependent’s ITIN after 11 weeks, you can call the IRS ITIN hotline at 800-908-9982 (or 267-941-1000 if calling from abroad) for an update.
Once approved, you’ll receive a letter from the IRS assigning the 9-digit ITIN. Keep this letter safe; you’ll need it for all future filings.
Renewing or Updating an ITIN for Dependents
ITINs need to be renewed periodically to stay valid. They expire if:
• They haven’t been used on a federal tax return for three consecutive years, or
• The IRS determines which ITINs are expiring based on their middle digits, the fourth and fifth numbers in the sequence (for example, 9XX-70-XXXX)
| Middle Digits | Status |
| 70,71,72,73,74 | Expired in 2016 |
| 75,76,77,78,79 | Expired in 2017 |
| 80,81,82,83,84 | Expired in 2018 |
| 85,86,87,88,89,90,91,92,93,94,95,96,97,98,99 | Expired in 2020-2023 |
ITINs issued after 2013 and used at least once in the past three years are considered currently valid.
If your dependent’s ITIN application has expired or is nearing expiration, follow these steps to renew it:
• Fill out Form W-7 again: Select the option “Renew Existing ITIN.”
• Attach updated documents: Include valid proof of identity and foreign status, such as a passport, birth certificate, or national ID.
• Skip the tax return if not needed: You don’t need to attach a federal tax return unless you’re updating information or making corrections.
• Renew early: Submitting your renewal well before tax season helps prevent delays in refunds, credits, or tax processing.
Tip: Check out the IRS website for the latest list of ITINs that require renewal.
Common Mistakes to Avoid
• Submitting notarized copies instead of certified documents. The IRS only accepts original or certified copies from the issuing agency.
• Forgetting to attach your tax return with Form W-7 unless you qualify for an exception.
• Using expired identification documents such as passports or ID cards.
• Entering inconsistent details like name, date of birth, or country of origin.
• ITIN applications can’t be submitted electronically and must be mailed with a paper tax return.
• Waiting until tax deadlines to apply, which often leads to processing delays.
Final Thoughts
Applying for an ITIN for dependents is an important step to ensure your tax filings are accurate and compliant with U.S. regulations. Submitting complete forms, valid identification, and up-to-date information helps the IRS process your application smoothly.
Renew your ITIN on time to prevent delays in processing future tax returns and to maintain eligibility for tax benefits. Always use certified or original documents, follow current IRS instructions, and apply well before tax deadlines.
If you’d like professional support with your ITIN application or need help reviewing your documents, our team can assist you through the entire process.
Book your free consultation today to get your ITIN application completed accurately and on time.
FAQs
1. Can I apply for an ITIN for a dependent living outside the U.S.?
Yes. You can submit an ITIN application for a dependent living outside the U.S. if they meet IRS ITIN eligibility rules and are listed on your tax return. The process of how to get an ITIN number for dependents abroad is the same as within the U.S.
2. What documents prove a dependent’s identity and foreign status?
A valid passport is the most common document for an ITIN application. If unavailable, submit a birth certificate, national ID, or school records approved by the IRS to verify identity and foreign status.
3. Is it necessary to attach a tax return with the dependent’s ITIN application?
Yes. In most cases, a tax return must be included with the application for an ITIN, unless the dependent qualifies for an exception, such as students or those claiming treaty benefits.
4. How long does it typically take to process an ITIN application for dependents?
Processing an ITIN application usually takes 7 to 11 weeks, depending on the time of year and how it’s submitted. To get your ITIN number faster, ensure all forms and documents are complete.
5. How do I renew an expired ITIN for a dependent?
To renew a dependent’s ITIN, file Form W-7 again with valid identification documents. A tax return isn’t required for renewal. Following the ITIN IRS renewal process keeps your ITIN number active for future use.
