To obtain an ITIN for a child or dependent who is not a U.S. citizen, you must complete and submit Form W-7, Application for IRS Individual Taxpayer Identification Number, to the Internal Revenue Service (IRS). The key is that the application must be attached to a valid federal tax return, as the ITIN is needed specifically for tax purposes. You’ll need to include original or certified copies of documents proving the dependent’s identity and foreign status, such as a passport. The entire process is handled by mail or through an IRS-authorized 美国ITIN税号申请 Acceptance Agent, and it typically takes about seven weeks for the IRS to process the application and issue the number, though this can extend to several months during peak periods.
Understanding the ITIN and Its Purpose
An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the IRS to individuals who are required to have a U.S. taxpayer identification number but are not eligible to obtain a Social Security Number (SSN). It’s crucial to understand that an ITIN does not:
Provide work authorization in the United States.
Change your dependent’s immigration status or make them eligible for Social Security benefits.
Its sole purpose is to facilitate tax reporting and compliance. For a non-citizen child or dependent, the primary reason to get an ITIN is so that you, as the U.S. taxpayer, can claim them as a dependent on your tax return. This can lead to significant tax benefits, such as the Child Tax Credit (if the child meets the specific criteria to be a “qualifying child”) or the Credit for Other Dependents. Without an ITIN, you cannot claim these benefits for a dependent who does not have an SSN.
Eligibility: Who Qualifies as a Dependent?
Before starting the application, you must confirm your dependent meets the IRS criteria. The rules are specific and must be followed precisely.
For a Qualifying Child: The child must be your son, daughter, stepchild, foster child, brother, sister, or a descendant of any of these. They must have lived with you for more than half the tax year, be under the age of 19 (or under 24 if a full-time student), and not have provided more than half of their own support.
For a Qualifying Relative: This category is broader and can include parents, grandparents, and other relatives. The person must not be a qualifying child of you or anyone else, must have lived with you for the entire year as a member of your household (with exceptions for certain relatives), and you must have provided more than half of their total financial support for the year.
The dependent must also be a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico. If your dependent is none of these, they are a “non-resident alien dependent,” and you can still claim them, but the path to getting their ITIN is the primary focus of this process.
The Step-by-Step Application Process (Form W-7)
The heart of the application is Form W-7. The IRS revises this form periodically, so always download the latest version directly from the IRS website. Here’s a detailed breakdown of the steps.
Step 1: Complete the Federal Tax Return. This is the most common point of confusion. You do not file the W-7 by itself. First, you must complete your federal income tax return (e.g., Form 1040) and list your dependent on the return as you normally would. In the space for the dependent’s SSN, you will write “ITIN applied for.” This completed tax return is then attached to the W-7 application.
Step 2: Complete Form W-7. Fill out the form carefully. You will need to provide your dependent’s personal information: full name, foreign address, date of birth, and country of citizenship. You must also select a reason for applying. For a dependent, this is almost always Reason (b): “Dependent of a U.S. citizen/resident alien.”
Step 3: Gather Proof of Identity and Foreign Status. This is the most critical part. The IRS requires original documents or certified copies from the issuing agency to prove both identity and foreign status. The most efficient document is an unexpired foreign passport, which satisfies both requirements by itself. If a passport is not available, you must provide a combination of documents, such as a birth certificate (for foreign status) and a national ID card or driver’s license (for identity).
Important: The IRS will not accept notarized copies. They must be originals or certified copies. The IRS will return these documents to you via first-class mail, usually within 60 days of receiving your application. This is a major concern for many applicants, but it is a standard part of the process.
Acceptable Document Combinations
The following table outlines common document combinations the IRS will accept if a passport is not available.
| Purpose | Document Option 1 | Document Option 2 | Notes |
|---|---|---|---|
| Proof of Identity | National Identification Card (must contain photo, name, address, date of birth, and expiration date) | U.S. Driver’s License | Must be current. |
| Proof of Foreign Status | Original or certified copy of Birth Certificate | Consular Report of Birth Abroad | Must be translated into English if in another language. |
| Proof of Identity & Foreign Status (Single Document) | Unexpired Foreign Passport | U.S. State Identification Card | This is the simplest and preferred method. |
Submission Methods: Weighing Your Options
You have three main ways to submit your W-7 application, each with pros and cons.
1. Mail to the IRS Austin Service Center. This is the default method. You mail the completed W-7 form, your tax return, and the original identification documents to: IRS ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342. The advantage is that it’s free. The disadvantage is the risk of mailing original documents and the potential for longer processing times, especially during tax season (January-April).
2. In-Person at an IRS Taxpayer Assistance Center (TAC). You can make an appointment at a local TAC. An IRS representative will review your original documents and return them to you on the spot, eliminating the need to mail them. They will then make certified copies to send with your application. This is a much safer option for your documents, but appointment availability can be limited.
3. Through an IRS-Authorized Acceptance Agent. This is often the best option for non-residents or those uncomfortable with the process. Acceptance Agents are entities (like banks, accounting firms, or specialized agencies) authorized by the IRS to review original documents, verify their authenticity, and submit the W-7 application on your behalf. They return your documents to you immediately. While many agents charge a fee for this service, it provides a valuable layer of expertise and security, ensuring your application is complete and correct before it reaches the IRS, which can prevent costly delays.
Processing Times and What to Expect
The IRS states that processing a W-7 application takes approximately 7 weeks from the date they receive it. However, this is a best-case scenario. Real-world processing times can vary significantly.
Peak Season (January – July): Due to the high volume of tax returns, processing can easily take 10 to 12 weeks, and sometimes longer. If you file during this period, plan for a delay.
Off-Peak Season (August – December): Processing is generally faster, often closer to the 7-week mark.
Once the ITIN is assigned, the IRS will mail you a CP565, “Notice of ITIN Assignment,” letter. This is your official proof of the ITIN. Simultaneously, they will begin processing the attached tax return. If you are due a refund, the clock on the refund only starts once the ITIN is assigned and the tax return is entered into the system. This is a critical point: a delayed ITIN application directly delays your tax refund.
Special Considerations and Common Pitfalls
Several issues can derail an application. Being aware of them upfront saves time and frustration.
ITIN Expiration: ITINs that have not been used on a federal tax return at least once in the last three consecutive years will expire. Furthermore, ITINs issued before 2013 with middle digits of 88, 90, 91, 92, 94, 95, 96, 97, 98, or 99 have already expired and must be renewed. If your dependent had an ITIN that expired, you must file Form W-7 again to renew it, following the same procedure.
Name Discrepancies: The name on the W-7 form must exactly match the name on the identity documents. A common issue is a middle name on a passport being listed as a middle initial on the application, or vice versa. Inconsistencies will cause the application to be rejected.
Missing the Tax Return: The single biggest reason for rejection is failing to attach a valid federal tax return. The W-7 cannot be processed without it. Remember, the tax purpose is the justification for the number.
Renewal vs. New Application: If your dependent previously had an ITIN, check if it has expired. If it has, you can often renew it without including the tax return, unless you are filing a return for the same year you are renewing. The W-7 form has a specific box to check for renewal.