How to Apply for an ITIN for Your Child as a Dependent
Learn how to navigate the process of obtaining an ITIN for your child, including eligibility, documentation, and application steps.
Applying for an Individual Taxpayer Identification Number (ITIN) for your child can seem daunting, but it is a crucial step if they are not eligible for a Social Security Number and need to be claimed as a dependent on tax returns. This process ensures compliance with IRS regulations and helps families maximize their tax benefits.
Determining Child Eligibility
To qualify for an ITIN, your child must be a dependent who cannot obtain a Social Security Number, often applicable to non-U.S. citizens or residents. This impacts your ability to claim them on tax returns and access related tax benefits. The child must be a resident or national of a country with a U.S. tax treaty or meet the substantial presence test, which involves specific criteria for time spent in the U.S. over three years.
The child must also be under 19, or under 24 if a full-time student, to qualify as a dependent. They must have lived with the taxpayer for more than half of the tax year, with exceptions for divorce or separation cases. IRS Publication 501 provides detailed guidance on these dependency requirements.
Required Documentation
Gathering the correct documentation is critical for the ITIN application, as it verifies the child’s identity, foreign status, and the taxpayer’s eligibility to claim them as a dependent.
Proof of Identity
The IRS requires documents to establish the child’s identity. A passport is the most comprehensive, as it also proves foreign status. If a passport is unavailable, a national ID card, U.S. driver’s license, or birth certificate may suffice. Documents must be current and include a photograph, except for the birth certificate. Only original documents or certified copies from the issuing agency are accepted, as outlined in IRS Form W-7 instructions.
Proof of Foreign Status
A passport is the primary document for proving both identity and foreign status. If unavailable, alternatives such as a foreign birth certificate, voter registration card, or school record may be used, provided they indicate the child’s citizenship or nationality. The IRS requires original documents or certified copies for authenticity, as detailed in IRS Form W-7 instructions.
Supporting Tax Return
A supporting tax return must accompany the ITIN application unless the applicant qualifies for an exception, such as being a dependent of a U.S. citizen abroad. The tax return should reflect the child’s status as a dependent and any applicable tax benefits, like the Child Tax Credit. Filing the tax return with the ITIN application allows the IRS to verify eligibility and process the application efficiently.
Completing and Submitting the Application
Completing and submitting the ITIN application requires accuracy and adherence to IRS requirements. Obtain IRS Form W-7 from the IRS website and fill it out carefully to avoid mistakes. Ensure the information matches the supporting documentation, including the child’s name, birth date, and reason for applying.
Assemble the form with the required documentation. The IRS mandates original documents or certified copies from the issuing agency. Submit the application by mail, through an IRS Taxpayer Assistance Center, or with a Certifying Acceptance Agent (CAA). Mailing is the most common method; use the address provided in Form W-7 instructions. For in-person submissions, schedule an appointment with a Taxpayer Assistance Center. CAAs can verify documents and submit the application, offering additional assurance.
Processing Times and Possible Rejections
The IRS typically processes ITIN applications within 7 to 11 weeks, though times may extend during peak filing seasons. Submit applications well before tax deadlines to account for potential delays. Application status can be monitored by contacting the IRS.
Rejections often occur due to incomplete or incorrect documentation. Discrepancies between the application and supporting documents are a common issue. Ensure all documents are original or certified copies, as failure to comply is a frequent cause of rejection. Correct and resubmit promptly if the application is denied to avoid further delays.