Gokce Tandogdu
ITIN Specialist, itin.net
You can apply for an ITIN number for a child by completing and submitting Form W-7, Application for IRS Individual Taxpayer Identification Number, along with supporting documentation and a U.S. federal income tax return. The process for how to apply for an ITIN number for a child is largely the same as for an adult, with a few specific considerations for minors.
Who Needs an ITIN for a Child?
An ITIN is required for any dependent who needs to have U.S. tax information reported to the IRS, and who is not eligible to obtain a Social Security Number (SSN). This most commonly applies to children of non-resident aliens who are claimed as dependents on a U.S. tax return. Even if the child does not have U.S. source income, they may still need an ITIN if they are claimed as a dependent on a tax return that requires the dependent's identifying number. For example, if you are filing Form 1040-NR, U.S. Nonresident Alien Income Tax Return, and claiming your child as a dependent, you will need to provide their ITIN or SSN on the return. If the child has U.S. source income that is subject to U.S. tax withholding, they will also need an ITIN. Some other situations might require a child to have an ITIN, such as if they are a beneficiary of a U.S. trust.
Eligibility Criteria for a Child's ITIN
The primary eligibility criterion for a child to receive an ITIN is that they must be a foreign national or a non-resident alien who is not eligible for an SSN. They must also have a tax filing or reporting requirement with the IRS. This usually means they are:
- A dependent claimed on a U.S. federal income tax return filed by a U.S. citizen or resident alien.
- A nonresident alien filing a U.S. federal income tax return.
- A resident alien filing a U.S. federal income tax return.
- A dependent of U.S. citizen or resident alien individuals.
- A dependent or other legal owner of an account with a U.S. financial institution, where required by the institution.
- A dependent of a U.S. person, as defined by Section 7701(a)(30).
It's important to understand that an ITIN is for tax purposes only. It does not authorize employment in the U.S., provide eligibility for Social Security benefits, or serve as a general identification document for other purposes like obtaining a driver's license or opening a bank account without additional requirements.
Required Documentation for a Child's ITIN Application
When applying for an ITIN for a child, you will need to submit Form W-7 along with the required supporting documents. The most critical part of the application is proving the child's identity and foreign status. You must provide original documents or certified copies of documents from the issuing agency. The IRS will not return original documents submitted by mail until the processing of the W-7 is complete.
Acceptable identification documents for the child include:
- Passport: A U.S. or foreign passport is the most commonly used and preferred document. It establishes identity and nationality.
- Birth Certificate: This document is acceptable for individuals under 18 years of age. It must be accompanied by an identification document that includes a photograph of the applicant, such as a school ID or a national identification card. If the birth certificate is not in English, a certified translation must be attached.
- National Identification Card: A card issued by a foreign government that contains a photograph, name, address, date of birth, and expiration date.
- U.S. Driver's License: If the child has one.
- Foreign Driver's License: If applicable.
- Civil Birth Certificate: For individuals under 18 years of age, must be accompanied by the applicant’s photo identification. If not in English, it must be accompanied by a certified translation.
- Foreign Military Identification Card: If applicable.
- Visa: If applicable.
- U.S. State Identification Card: If the child has one.
In addition to proving the child's identity and foreign status, you must also provide documentation that supports the need for the ITIN. This is typically done by attaching a U.S. federal income tax return to the Form W-7. If you are applying for an ITIN solely to meet a tax reporting requirement and are not filing a tax return at this time, you may be able to use an exception. For example, if the ITIN is needed for a dependent claimed on a tax return, you must attach that return. If the ITIN is needed for a U.S. financial institution account, you might be able to submit a statement from the institution, but this is less common for ITINs for children.
Important Note: The IRS requires either an original identification document or a certified copy from the issuing agency. Certified copies from sources other than the issuing agency (e.g., notarized copies) are generally not accepted. For minors, a U.S. passport or a foreign passport is often the simplest and most straightforward option as it serves as both identity and nationality proof.
The Application Process: Step-by-Step
Applying for an ITIN for a child involves several steps. You can apply directly to the IRS or through an authorized Acceptance Agent. The method you choose can impact the processing time and convenience.
Option 1: Apply Directly to the IRS
This involves mailing your Form W-7, the child's original or certified identification documents, and a copy of the U.S. federal income tax return to the IRS ITIN Operation in Austin, Texas. The IRS address is:
Internal Revenue Service ITIN Operation P.O. Box 149100 Austin, TX 78714-9100
When applying by mail, you must send original identification documents or certified copies from the issuing agency. The IRS will verify these documents and return them to you. This process can take a significant amount of time. You should expect to wait several weeks, and sometimes longer, for the IRS to process your application and issue the ITIN. It is crucial to ensure all documentation is accurate and complete to avoid delays.
Option 2: Apply Through a Certified Acceptance Agent (CAA)
A Certified Acceptance Agent (CAA) is an individual or entity authorized by the IRS to help taxpayers apply for ITINs. Many CAAs are located at tax preparation firms, accounting offices, or other organizations that assist taxpayers. Using a CAA can be more convenient because they can verify your child's original identification documents and forward the completed application package to the IRS on your behalf. The key benefit here is that the CAA can certify your child's original documents. This means you do not have to send your original passports or birth certificates through the mail to the IRS. The CAA will review your documents, verify their authenticity, and then return the originals to you. This significantly reduces the risk of losing important personal documents.
Organizations like itin.net act as CAAs. When you work with a CAA, they will guide you through the entire process, ensuring that your Form W-7 is correctly filled out and that you have all the necessary supporting documents. After the CAA submits your application, they will send it to the IRS for final processing. The IRS will then assign an ITIN and send you a notice, usually Form CP-565, ITIN Assignment Letter.
Option 3: Apply at an IRS Taxpayer Assistance Center (TAC)
Some IRS Taxpayer Assistance Centers (TACs) offer ITIN application services. You can make an appointment at a TAC to have your documents verified. However, not all TACs provide this service, and availability can be limited. You will need to bring your original identification documents and the completed Form W-7 and tax return to the appointment. The IRS employee will verify your documents and forward your application for processing. This option also avoids mailing original documents.
Key Consideration for Children: When a child is under 18, the application must be signed by a parent or legal guardian. If the child is applying for an ITIN independently (which is rare and usually for older teenagers with specific tax situations), they can sign the form themselves. However, for most applications involving children, the parent or legal guardian will sign Form W-7 on behalf of the child.
What You Need: A Checklist
To successfully apply for an ITIN for your child, gather the following:
- Completed Form W-7: Ensure all sections are accurately filled out. If applying for a child, a parent or legal guardian must sign.
- Original or Certified Identification Documents: For the child. This must include proof of identity and foreign status. A passport is ideal. If using a birth certificate, it must be accompanied by a photo ID and a certified translation if not in English.
- U.S. Federal Income Tax Return: A completed tax return must be attached to the Form W-7. If you are claiming the child as a dependent, ensure their information is correctly entered on your return.
- Proof of Foreign Status: This is typically covered by the passport or birth certificate, but ensure it clearly indicates the child is not a U.S. citizen.
- Documentation for Exception (if applicable): If you are not filing a tax return and are using an exception to the filing requirement, you must provide the specific documentation required for that exception.
Cost and Timeline for ITIN Application
There is no fee charged by the IRS to apply for an ITIN. The Form W-7 application itself is free. However, you may incur costs if you use a third-party service, such as a Certified Acceptance Agent (CAA) or a tax professional, to assist you with the application process. These fees are for the service provided, not for the ITIN itself.
Processing Times:
The time it takes for the IRS to process an ITIN application can vary significantly.
- Direct Mail Applications: If you mail your application directly to the IRS, processing can take anywhere from 8 to 14 weeks, sometimes longer during peak tax seasons (January to April).
- CAA or TAC Applications: Applications submitted through a CAA or an IRS Taxpayer Assistance Center (TAC) may have slightly faster initial processing because the agent verifies documents on the spot. However, the overall IRS processing time once the application is forwarded still applies, typically falling within the 8 to 14 week range. The main advantage is avoiding the risk of mailing original documents.
It is advisable to apply well in advance of any tax deadlines to allow ample time for processing. If you are applying because your child is a dependent on your tax return, ensure you have the ITIN before you file your return. If you file your return without the child's ITIN, you may need to amend it later, which adds complexity.
Common Mistakes to Avoid
When applying for an ITIN for a child, several common errors can cause delays or rejections:
- Missing or Incorrect Documentation: Not providing all the required documents, or providing documents that are expired, incomplete, or not certified correctly. Ensure the child's name and identifying information match exactly across all documents.
- Incomplete or Inaccurate Form W-7: Errors in filling out the form, such as incorrect addresses, missing signatures (especially from a parent or legal guardian), or failing to select the correct reason for applying.
- Not Attaching a Tax Return: For most applicants, attaching a valid U.S. federal income tax return is mandatory. If the return is incomplete, unsigned, or does not correctly list the dependent, the application may be rejected.
- Sending Photocopies Instead of Originals or Certified Copies: The IRS requires original documents or certified copies from the issuing agency. Notarized copies are generally not sufficient.
- Incorrect Mailing Address: Using an outdated or incorrect address for the IRS ITIN Operation can lead to significant delays.
- Identity Theft Concerns: While rare for child ITINs, ensure all personal information is handled securely. Using a reputable CAA can help mitigate risks.
What Happens After the ITIN is Issued?
Once the IRS approves your child's ITIN application, they will mail you a letter, typically Form CP-565, which contains the assigned ITIN. This letter is very important and should be kept in a safe place. The ITIN is a permanent number for tax reporting purposes. It does not expire, although it may be deactivated if it is not used on a federal tax return for three consecutive tax years. If the ITIN is deactivated, you will need to reapply using Form W-7.
Your child's ITIN will be used for any future U.S. tax filings where they are required to report income or are claimed as a dependent. If your child later becomes eligible for a Social Security Number, you should notify the IRS, as you cannot have both an SSN and an ITIN.
For many families, obtaining an ITIN for a child is the first step in navigating U.S. tax obligations. Depending on your circumstances, you might also need to consider other U.S. business or financial requirements. For instance, if you are establishing a U.S. business, you may need an Employer Identification Number (EIN) for the business, which is obtained by filing Form SS-4. You can learn more about applying for an EIN on our /ein page. If you are forming a U.S. LLC, this often requires obtaining an EIN and filing Form 5472. Information on forming a U.S. LLC and related compliance can be found on our /llc page. Furthermore, many non-residents find that opening a U.S. bank account is a crucial step for managing their U.S. finances; resources for opening a U.S. bank account are available on our /bank-account page.
When to Seek Professional Help
While the process of applying for an ITIN for a child can be managed directly, there are situations where seeking professional assistance is advisable. If your tax situation is complex, if you are unsure about the documentation requirements, or if you have concerns about the application process, consulting with a qualified tax professional or a Certified Acceptance Agent (CAA) is recommended. CAAs, like those at itin.net, are trained by the IRS to help with ITIN applications and can ensure accuracy and completeness, significantly reducing the chance of errors. They can also guide you through the complexities of U.S. tax law as it applies to non-residents and their dependents. For specialized advice on your unique circumstances, it is always best to consult with a tax advisor or an immigration attorney.
Applying for an ITIN for a child is a procedural step that enables compliance with U.S. tax laws when a Social Security Number is not available. By carefully following the instructions and ensuring all documentation is accurate, you can successfully obtain an ITIN for your child. For further assistance with ITIN applications, you can explore the services offered by itin.net, as detailed on our / page.