To apply for an Individual Taxpayer Identification Number (ITIN) for a dependent, the primary requirement is to submit original identification documents or certified copies from the issuing agency, alongside a completed Form W-7, to the IRS. The most critical and universally accepted document is a valid, unexpired passport. If a passport is not available, the IRS provides a combination of other documents to establish both identity and foreign status. For dependents, particularly children, this process involves specific considerations to ensure their identity and relationship to the primary applicant are properly documented.
The core of the application is the Form W-7. This form must be filled out accurately, detailing the dependent’s information and the reason for applying—which, in this case, is typically to be claimed on a U.S. tax return. The form cannot be filed electronically for a first-time application; it must be mailed to the IRS or submitted through an 美国ITIN税号申请 Acceptance Agent, who can certify the documents and avoid the need to mail precious originals to the IRS.
Primary and Secondary Proof of Identity
The IRS has clear tiers of acceptable identification. The gold standard is a passport, as it alone satisfies both the identity and foreign status requirements. For many families, this is the simplest path. However, not all dependents, especially infants or citizens of countries where passports are less common, have one. In such cases, the IRS requires a combination of two or more documents from a specified list.
For establishing identity, acceptable documents include:
- Civil birth certificate
- National identification card (must show photo, name, address, date of birth, and expiration date)
- U.S. driver’s license
- U.S. state identification card
- Foreign driver’s license
- U.S. military identification card
For establishing foreign status, acceptable documents include:
- Visa issued by the U.S. Department of State
- U.S. Citizenship and Immigration Services (USCIS) photo identification
- Foreign voter’s registration card
- Foreign military identification card
- Medical records (for dependents under 6 years old)
- School records (for dependents under 18 years old)
The key is that the documents must be originals or certified copies. Notarized copies are not accepted. This is a major point of confusion and can lead to significant delays or rejection of the application.
Special Considerations for Child Dependents
Applying for an ITIN for a child involves additional layers of verification. The IRS needs to be confident not only of the child’s identity but also of their relationship to the parent or guardian claiming them. Therefore, beyond the child’s identification, you must provide documentation linking the child to the parent.
This is where a birth certificate becomes paramount. It serves a dual purpose: it can be used as a secondary identity document and, crucially, it establishes the parental relationship. If the birth certificate is in a foreign language, it must be accompanied by a certified English translation. The translator must certify that it is a complete and accurate translation and that they are competent to translate.
For school-age children, a school report card or student ID can be used as a supporting document for identity. For infants, medical records from a hospital or clinic showing their name and date of birth are acceptable.
The following table outlines common scenarios for child dependents and the recommended document combinations:
| Scenario | Recommended Primary Document | Supporting Documents |
|---|---|---|
| Child has a valid passport | Passport | Birth Certificate (to establish relationship to claimant) |
| Child has no passport, but has a birth certificate | Birth Certificate + Student ID or Medical Records | Parent’s Passport/ID, Translation if necessary |
| Infant (under 1 year old) | Medical Record (from hospital) + Birth Certificate | Parent’s Passport/ID |
| Child in home country, parent in U.S. | Certified copy of Passport or Birth Certificate | School records, photos, affidavit of support |
The Critical Role of the U.S. Federal Tax Return
An ITIN application for a dependent is almost always submitted in conjunction with a U.S. federal tax return. The dependent’s ITIN is needed to complete the tax return, specifically for the Child Tax Credit or the Credit for Other Dependents. You must attach the original tax return (Form 1040, etc.) to the Form W-7. The tax return itself acts as a supporting document, proving the need for the ITIN.
This creates a timing consideration. The entire package—Form W-7, identification documents, and the tax return—must be sent together. You cannot get the ITIN first and then file the return. This is why planning ahead is essential, especially given the current IRS processing times, which can range from 7 to 11 weeks for normal processing and 6 to 8 weeks for expedited processing if you use a Certified Acceptance Agent.
Navigating Document Certification and Safety
The requirement for original documents is the single biggest concern for applicants. Sending a child’s original passport or birth certificate through the mail carries inherent risks. The IRS has established two primary channels to mitigate this risk:
1. IRS Certified Acceptance Agent (CAA): These are individuals or entities (like accounting firms or specialized consultancies) authorized by the IRS to review original documents, certify their authenticity, and submit the W-7 application without you having to mail the originals to the IRS. You only provide copies certified by the CAA. This is the safest and most recommended route for most families.
2. IRS Taxpayer Assistance Centers (TACs): You can make an appointment at a local TAC. An IRS representative will review the original documents in person, certify them, and return them to you immediately. You then mail the certified copies with your application. This option’s availability depends on your proximity to a TAC.
Failing to use these channels means mailing your irreplaceable original documents to the IRS address in Austin, Texas. While they are returned via tracked mail, the anxiety and potential for loss are significant. The IRS explicitly warns that it is not responsible for documents lost in the mail.
Data and Processing Realities
Understanding the scale and timelines involved helps set realistic expectations. The IRS issues over 2 million ITINs annually. During tax season, processing times inevitably lengthen. Data from recent years shows that:
- Applications received between January and April can take the full 11 weeks.
- Applications received outside of peak season may be processed in 7 weeks.
- Approximately 15-20% of applications are rejected or suspended due to incomplete forms or insufficient documentation, leading to further delays.
When an application is complete and accurate, the IRS will mail the ITIN in the form of a CP565 notice. It is vital to store this notice securely, as it is the official proof of the number. The entire process, from gathering documents to receiving the number, should be viewed as a 2 to 3-month project.
For dependents residing outside the U.S., the document requirements are the same, but the mailing process and verification can be more complex. It is often advisable to use an Acceptance Agent with experience in international cases to navigate any country-specific documentation issues and ensure the application package is flawless before submission. The consistency of the information across all documents—the spelling of the dependent’s name, the date of birth, and the listed address—is critical. Any discrepancy, even a minor one like a middle initial versus a full middle name, can trigger a request for additional information and halt the process.