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How to apply itin for child?

Learn how to apply for an ITIN for a child, including required documents, the application process, and when an ITIN is necessary for minors.

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    You can apply for an ITIN for a child using the same process as for an adult, primarily by completing Form W-7, Application for IRS Individual Taxpayer Identification Number. The key difference lies in the documentation required to prove the child's identity and foreign status, and the need for a custodial parent or legal guardian to sign the application.

    This guide will walk you through the necessary steps and documentation when considering how to apply itin for child, ensuring you meet IRS requirements for minors.

    When Is an ITIN Necessary for a Child?

    An ITIN is generally required for a child if they have U.S. tax filing obligations or are claimed as a dependent on a U.S. tax return by a taxpayer who needs to file certain IRS forms. Common scenarios include:

    • Child receiving U.S. source income: If a child earns income from U.S. sources that is subject to U.S. tax withholding, an ITIN is needed to report this income and claim any applicable tax credits or refunds. This income could come from investments, scholarships, or employment, though child employment rules are complex and often involve specific limitations.
    • Child claimed as a dependent on a U.S. tax return: If you are filing a U.S. tax return (such as Form 1040-NR, U.S. Nonresident Alien Income Tax Return) and claiming a child as a dependent, and that child also needs to file a U.S. tax return or meet certain other IRS requirements, an ITIN may be necessary for the child. This is particularly relevant if the child is a U.S. resident alien for tax purposes but not a U.S. citizen, or if they are a nonresident alien with U.S. tax obligations.
    • Opening a U.S. bank account: While not always strictly required by the IRS for tax purposes, some U.S. financial institutions may require an ITIN for a minor to open certain types of accounts, especially if the account is intended to hold U.S.-sourced income or investments. However, banking requirements can vary significantly by institution. Some U.S. banks and financial services like Mercury, Relay, or Brex have specific policies for non-resident minors.
    • Applying for certain U.S. benefits or licenses: In some specific cases, an ITIN might be requested for a child to access certain U.S. programs or licenses, though this is less common than tax-related reasons.

    It is important to determine if the child genuinely has a U.S. tax filing requirement or if an ITIN is needed for other specific, documented reasons before proceeding with the application.

    Eligibility for a Child's ITIN

    A child is eligible for an ITIN if they meet the IRS criteria for needing one. This typically means the child is a U.S. resident alien or a nonresident alien who has a U.S. tax obligation or is claimed as a dependent by a taxpayer filing a U.S. return. The child must not have, and be eligible to obtain, a Social Security number (SSN). Children who are U.S. citizens or have a valid SSN do not need an ITIN.

    Crucially, the child must be a dependent on a U.S. federal tax return if the application is based on that dependency status. The parent or legal guardian applying on the child's behalf must also have a U.S. tax filing requirement or be a U.S. resident alien or U.S. citizen.

    Required Documentation for a Child's ITIN Application

    Gathering the correct documentation is critical for a successful ITIN application for a child. The core requirements mirror those for adults, but with specific considerations for minors:

    1. Completed Form W-7: This is the primary application form. It must be filled out accurately and completely. Signatures from the custodial parent or legal guardian are required, along with their own identifying information.

    2. Original or Certified Copies of Identity and Foreign Status Documents: The child must have one original or certified copy of each of the following documents:

      • Proof of Identity: This document must show the child's name, photograph, date of birth, and preferably the expiration date.
        • U.S. Birth Certificate: If the child was born in the U.S. and is a U.S. citizen, they do not need an ITIN. However, if the child is a U.S. citizen and required to file a U.S. tax return, they would use their SSN. If the child is a U.S. resident alien but not a citizen, a U.S. birth certificate can serve as proof of identity if it also establishes residency and foreign status (which is rare for U.S. birth certificates alone).
        • Foreign Passport: This is the most commonly used document. It must be valid and show the child's name, photograph, date of birth, and expiration date.
        • National Identity Card: Must contain name, photograph, date of birth, and expiration date.
        • State-issued Driver's License: Must contain name, photograph, date of birth, and expiration date.
        • Civil Birth Certificate: A foreign-issued birth certificate is acceptable if it contains the required information and is accompanied by a translation if not in English.
        • Other documents: The IRS lists other acceptable documents, such as a foreign driver's license, foreign voter's registration card, or U.S. military identification card. However, for children, a foreign passport is usually the most straightforward and universally accepted option.
      • Proof of Foreign Status: This document confirms the child is not a U.S. citizen. Often, the same document that proves identity also proves foreign status (e.g., a foreign passport).

      Important Note on Document Verification: The IRS has specific rules about which documents are acceptable and whether they must be originals or certified copies. If you mail original documents to the IRS, they are typically returned within 60 days. Alternatively, you can have your documents verified by a Certified Acceptance Agent (CAA), which is often the preferred method as it avoids mailing originals. Many organizations, including itin.net, work with CAAs to help clients. You can also have documents certified by the issuing agency (e.g., the embassy of the country that issued the passport).

    3. Proof of U.S. Taxpayer Identification Number (TIN) Requirement: This is the reason why the child needs an ITIN. It can be demonstrated in several ways:

      • If the child has a U.S. filing requirement: You will need to include a U.S. federal income tax return (e.g., Form 1040-NR) with the Form W-7 application. This return must be complete and accurate, showing the child's U.S. source income and tax liability. You cannot apply for an ITIN solely based on being a dependent if the dependent child has no U.S. tax filing requirement themselves.
      • If the child is claimed as a dependent: If the child is claimed as a dependent on your U.S. tax return (e.g., Form 1040-NR), and you are filing that return with the Form W-7, you must provide a copy of your tax return showing the child as a dependent. You must also have a U.S. tax filing requirement yourself. The IRS may issue an ITIN to a dependent child even if that child does not have U.S. income, provided the custodial parent is filing a U.S. return and claiming the child as a dependent.
      • If the ITIN is needed for other reasons: For reasons other than a direct U.S. tax filing requirement for the child, you must provide documentation supporting that need. For example, if the ITIN is needed for a U.S. bank account, a letter from the bank stating the requirement might be necessary. However, the IRS is increasingly focusing on tax-related needs for ITIN issuance.

    4. Application Signed by the Custodial Parent or Legal Guardian: The Form W-7 must be signed by the child's custodial parent or legal guardian. This person must provide their own name, address, and signature, and often their own identifying information (like an SSN or ITIN if they have one). If the applicant is a minor and the parent/guardian cannot sign, specific rules apply, and the IRS may require additional documentation or a representative to act on the child's behalf.

    Key Documents Checklist for Child's ITIN:

    • Completed Form W-7 (signed by parent/guardian)
    • Original or certified copy of the child's Foreign Passport (or other acceptable ID/foreign status document)
    • Original or certified copy of the child's Birth Certificate (if used as ID/foreign status proof)
    • A completed U.S. federal income tax return (e.g., Form 1040-NR) for the child, OR a copy of the custodial parent's tax return claiming the child as a dependent.
    • Proof of relationship (e.g., child's birth certificate listing parent, adoption decree) may be needed if the parent's name is not on the child's primary ID document.

    How to Apply for a Child's ITIN: Step-by-Step

    There are three primary methods to submit the Form W-7 application for a child:

    Method 1: Mail Your Application Directly to the IRS

    1. Gather all required documents: Ensure you have the original or certified copies of the child's identification and foreign status documents, along with the completed Form W-7 and the supporting tax return.
    2. Complete Form W-7: Fill out the form carefully. Ensure the parent or legal guardian signs it. If applying based on a tax return, ensure the return is also complete.
    3. Mail the package: Send the Form W-7, the child's original or certified documents, and the supporting tax return to the IRS address listed in the Form W-7 instructions for ITIN applications.
    4. Wait for processing: The IRS will review your application. If approved, they will issue an ITIN and mail it to you. Your original documents will also be returned, though this can take up to 60 days.

    Method 2: Apply Through a Certified Acceptance Agent (CAA)

    This is often the most convenient method, especially for non-residents, as it avoids mailing original identification documents.

    1. Find a CAA: Locate a CAA in your area or one that offers remote services. Many reputable organizations, including itin.net, partner with CAAs to assist applicants. CAAs are individuals or entities authorized by the IRS to help taxpayers apply for ITINs.
    2. Schedule an appointment: Contact the CAA to schedule an appointment to review your application.
    3. Bring your documents: At your appointment, present the completed Form W-7, the child's original identification documents, and the supporting tax return. The CAA will verify your original documents and transmit your application package to the IRS on your behalf. They will then return your original documents to you immediately.
    4. IRS Processing: The IRS processes applications submitted by CAAs. If approved, the ITIN is issued directly to the applicant, and a notice is sent to the CAA.

    Method 3: Apply at an IRS Taxpayer Assistance Center (TAC)

    Some IRS TACs offer ITIN application services. However, appointments are often required, and availability can be limited. You must call the IRS at 800-829-1040 to schedule an appointment.

    1. Schedule an Appointment: Call the IRS to book a TAC appointment.
    2. Bring all documentation: Bring the child's original or certified documents, the completed Form W-7, and the supporting tax return to your appointment. The TAC agent will review your documents and application.
    3. IRS Review: The TAC agent will forward your application to the ITIN Operation for processing.

    Important Considerations:

    • Accuracy is Paramount: Inaccurate or incomplete applications are a primary reason for delays or rejections. Double-check all information.
    • Document Authenticity: Ensure all submitted documents are genuine. The IRS has strict verification processes.
    • Parental Consent: The application must be signed by the custodial parent or legal guardian. If there are custody issues, specific documentation may be required.

    Cost and Timeline for ITIN Applications

    There is no fee charged by the IRS to apply for an ITIN. However, if you use the services of a Certified Acceptance Agent (CAA) or a tax professional to assist you, they will likely charge a service fee for their time and expertise. These fees vary widely depending on the provider.

    Processing Times:

    • Direct Mail Applications: The IRS typically processes ITIN applications submitted by mail within 11 weeks. This timeframe can fluctuate based on the volume of applications received. During peak tax seasons (January to April), processing times may be longer.
    • CAA and TAC Applications: Applications submitted through CAAs or TACs are generally processed faster by the IRS, as the agents verify documentation upfront. However, the IRS still needs to issue the ITIN, and the overall timeline can still be around 7–10 weeks, sometimes longer during peak periods.

    These timelines are estimates and can change. The IRS advises applying well in advance of any tax filing deadlines.

    Common Mistakes When Applying for a Child's ITIN

    Applying for an ITIN for a child involves specific nuances that can lead to common errors:

    • Incorrectly Signed Form W-7: The Form W-7 must be signed by the custodial parent or legal guardian. Signing by the child themselves or by someone other than the designated guardian is a common mistake.
    • Missing or Improper Documentation: Failure to provide one of the required identity and foreign status documents, or submitting photocopies instead of originals or certified copies (unless using a CAA), will lead to rejection. Ensure the documents clearly show the child's name, photograph, and date of birth.
    • Incomplete Tax Return: If the application is based on a tax return, the return must be complete and filed. Attaching a Form W-7 to an incomplete or unfiled tax return is a frequent error.
    • Not Establishing a U.S. Tax Filing Requirement: Submitting a Form W-7 without a valid reason (a U.S. tax obligation or being claimed as a dependent on a return being filed) is a common pitfall. The IRS is scrutinizing ITIN applications more closely for non-tax-related purposes.
    • Using Expired Documents: Ensure all identification documents, especially passports, are valid and not expired at the time of application.
    • Mailing Original Documents Without a Plan: While mailing original documents is an option, losing them or experiencing delays in their return can be stressful. Using a CAA mitigates this risk.

    What Happens After the ITIN is Issued?

    Once the IRS approves the Form W-7 application, an ITIN is assigned to the child. This ITIN is a nine-digit number that begins with the number '9' and has a range of '70' through '88' as the fourth and fifth digits (e.g., 9XX-70-XXXX or 9XX-88-XXXX). A notification, such as IRS Letter CP-565, will be mailed to the applicant or their representative, confirming the ITIN assignment.

    This ITIN should be used for all future U.S. tax filings by the child. It is crucial to keep this number secure and readily accessible for tax purposes.

    ITIN Renewal:

    ITINs do not expire automatically and can be used indefinitely as long as the holder continues to have a tax filing requirement. However, the IRS has implemented a renewal program for ITINs that have not been used on a federal tax return for three consecutive tax years. If the child's ITIN falls into this category, it may need to be renewed before they can file a tax return in the future. The renewal process mirrors the initial application process, requiring a new Form W-7 and updated documentation.

    Subsequent Filings:

    • Tax Returns: If the child continues to have U.S. source income or is claimed as a dependent, they will need to file U.S. tax returns annually. The assigned ITIN must be included on all such filings.
    • Other Forms: Depending on the child's financial activities, they may need to file other specific tax forms. For instance, if the child is a beneficiary of a U.S. trust or a shareholder in a U.S. corporation, additional reporting might be required.
    • U.S. Business Ownership: If the child, perhaps through a custodial account or as a beneficiary, becomes involved with a U.S. business, such as a U.S. LLC, they might be indirectly affected by requirements like Form 5472 reporting. While a child typically wouldn't directly own an LLC, understanding these implications is important for custodial parents. Forming a U.S. LLC often requires an EIN and a U.S. bank account, which may indirectly involve the child's financial identity.

    How to Get Help with a Child's ITIN Application

    Navigating the ITIN application process for a child can be complex due to documentation requirements and the need for parental involvement. Several avenues exist for obtaining assistance:

    • Certified Acceptance Agents (CAAs): As mentioned earlier, CAAs are authorized by the IRS to assist with ITIN applications. They can verify your original documents, review your Form W-7 for accuracy, and submit the application package on your behalf. This is often the most efficient and secure method, particularly for individuals residing outside the U.S. itin.net can connect you with trusted CAAs.
    • Tax Professionals: Experienced tax advisors specializing in international or non-resident taxation can provide comprehensive guidance. They can help determine if an ITIN is truly necessary, assist with gathering the correct documentation, and ensure the tax return is filed correctly alongside the Form W-7.
    • IRS Resources: The IRS website offers detailed instructions for Form W-7 and other relevant tax forms. You can also contact the IRS directly by phone for general inquiries, though they cannot provide personalized tax advice.

    For parents unsure about the specific requirements or documentation for their child, seeking professional assistance from a CAA or a qualified tax advisor is highly recommended. This ensures the application is processed smoothly and avoids potential delays or rejections. Remember, the goal is to correctly establish the child's identity, foreign status, and the reason for needing an ITIN, all while adhering to IRS procedures.

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