How to Apply ITIN for a Child Online
Learn the streamlined process for applying for a child's ITIN online, including eligibility, required documents, and follow-up steps.
Applying for an Individual Taxpayer Identification Number (ITIN) for a child can be essential for families who are not eligible for Social Security Numbers but need to comply with U.S. tax laws. This process ensures children have the necessary identification for tax-related purposes.
Eligibility Requirements
An ITIN is issued to individuals who need a U.S. taxpayer identification number but cannot obtain a Social Security Number (SSN). This includes nonresident aliens, U.S. resident aliens, and dependents or spouses of U.S. citizens or resident aliens. For children, ITINs are often needed for dependents of foreign nationals working or studying in the U.S.
The child must be claimed as a dependent on a U.S. federal tax return and reside in the United States, Mexico, or Canada. While there is no age limit for ITIN eligibility, applications must include a valid federal tax return unless an exception applies, such as certain visa holders or those demonstrating residency for tax treaty benefits.
Documents for Submission
The IRS requires documentation to verify identity and foreign status. A passport is the preferred document as it satisfies both requirements. If unavailable, a combination of documents like a national ID card, birth certificate, medical records, or school records can be used.
Documents must be original or certified copies from the issuing agency. To avoid sending originals, applicants can use an IRS-authorized Certifying Acceptance Agent (CAA) to verify authenticity.
Filling Out Form W-7
Form W-7 is the official ITIN application. Begin by selecting the appropriate reason for applying, such as being a dependent of a U.S. taxpayer. Provide accurate details about the child, including legal name, birth information, and citizenship. Errors can delay processing or cause denial.
Include the applicant’s foreign address and U.S. visa information if applicable, as this affects tax obligations. Review the form and supporting documents carefully before submission.
Online Submission Steps
The IRS provides an online application process for ITINs, simplifying submission. Digitize all required documents according to IRS standards and follow the ITIN application section on the IRS website. The system checks entries to reduce errors.
The online process offers real-time feedback on missing or incorrect information, helping applicants meet deadlines or qualify for benefits. An email confirmation indicates the application is being processed.
Follow-Up for Application
After submitting the application, monitor its progress. The IRS typically processes applications within six to eight weeks, though timelines may vary. Check the status by contacting the IRS or using the “Where’s My Refund?” tool if the application was submitted with a tax return.
If additional information is required, the IRS will send a notice. Respond promptly with certified or verified documents to avoid rejection. Keep copies of all correspondence for reference.
Renewal Needs
ITINs must be renewed periodically. Renewal is required for ITINs not used on a federal tax return for three consecutive years or those expiring due to the IRS’s schedule. For instance, ITINs with middle digits 88 or 90 through 99 issued before 2013 have been expiring recently.
Renewal involves completing Form W-7 and submitting updated identification documents. Multiple ITINs can be renewed simultaneously. Expired ITINs on tax returns can delay processing and disqualify certain tax credits. Start the renewal process well before expiration to avoid disruptions.