Gokce Tandogdu
ITIN Specialist, itin.net
Yes, a child can get an ITIN. The process for obtaining an ITIN for a child is the same as for an adult, requiring the submission of Form W-7, Application for IRS Individual Taxpayer Identification Number, along with original or certified copies of identification documents and proof of foreign status. The child must have a U.S. tax filing requirement or be claimed as a dependent on a U.S. tax return to be eligible.
Eligibility for a Child's ITIN
A child is eligible for an ITIN if they meet specific criteria set by the IRS. Primarily, the child must have a U.S. tax obligation or be claimed as a dependent on a tax return filed by a U.S. taxpayer. This often arises when a U.S. citizen or resident alien has a dependent child who is a non-resident alien. For example, if a U.S. citizen parent has a child living abroad who they wish to claim as a dependent on their U.S. tax return, that child will need an ITIN. Another common scenario involves foreign national parents who are U.S. residents or citizens with children born outside the U.S. who also live abroad but are eligible to be claimed as dependents.
It is important to understand that an ITIN is for tax purposes only. It does not authorize employment in the U.S., provide Social Security benefits, or confer any immigration status. The IRS assigns ITINs to individuals who are neither eligible for nor entitled to a Social Security number (SSN) and who have a U.S. tax filing or reporting requirement.
Required Documentation for a Child's ITIN Application
To apply for an ITIN for a child, you must submit Form W-7 along with supporting documents. The primary documents required are proof of identity and proof of foreign status for the child. The IRS will accept original documents or certified copies from the issuing agency.
Commonly accepted documents for proving identity and foreign status include:
- Foreign Passport: This is the most common and preferred document as it serves as both proof of identity and foreign status.
- Birth Certificate: If the child does not have a passport, a birth certificate can be used, but it must be accompanied by another identifying document that shows the child's name, date of birth, place of birth, and parents' names. For foreign birth certificates, a certified translation may be required if not in English.
- National Identity Card: This must contain the child's photograph, name, address, date of birth, and expiration date.
- Driver's License: For children old enough to obtain one, a driver's license can be used.
- U.S. State Identification Card: If the child has one.
- Foreign Military Identification Card: Applicable if the child is affiliated with a foreign military.
- Foreign Driver's License: If the child possesses one.
Important Considerations for Children's Documents:
- Under 18: For applicants under 18 years of age, the passport is the only document that can serve as both proof of identity and foreign status. If a passport is not available, you must submit a birth certificate along with another identifying document that includes the child's name, date of birth, and parents' names.
- Originals vs. Certified Copies: The IRS strongly advises against sending original documents by mail, as they will not be returned immediately and could be lost. It is preferable to use the services of a Certified Acceptance Agent (CAA) or to have documents certified by the issuing agency. If mailing, ensure you understand the IRS's policy on returning original documents, which can take several weeks.
- Documentation for Claiming Dependency: If the child is being claimed as a dependent, you may need to submit additional documentation to support this claim, such as the tax return on which the child is being claimed.
How to Apply for a Child's ITIN
There are three primary methods to apply for an ITIN for a child:
Mail the Application Directly to the IRS: You can assemble all required forms and documents and mail them to the IRS address specified in the Form W-7 instructions. This method involves the longest processing times, as your original documents will be held by the IRS until the ITIN is assigned. The IRS estimates this can take up to 11 weeks or more, depending on the volume of applications.
Apply at a Taxpayer Assistance Center (TAC): You can make an appointment at an IRS Taxpayer Assistance Center (TAC) to have your documentation verified. You must bring the original documents or certified copies. The TAC will verify your documents and forward your application to the ITIN processing center. This service is available on a walk-in basis or by appointment, but appointments are highly recommended. This can also take several weeks for processing.
Apply Through a Certified Acceptance Agent (CAA): This is often the most convenient method. A CAA is an individual or entity authorized by the IRS to assist applicants in obtaining ITINs. A CAA can verify your original identification documents, reducing the risk of mailing them. They then forward the certified application package to the IRS. The itin.net service is a Certified Acceptance Agent, streamlining the process for applicants seeking an ITIN. CAAs can often expedite the review process and provide guidance throughout.
Steps Involved in the Application Process:
- Complete Form W-7: Fill out the Form W-7 accurately and completely. Ensure all information matches the supporting identification documents. Pay close attention to the reason for applying (e.g., claiming dependent, filing a tax return).
- Gather Supporting Documents: Collect the child's original or certified identification documents proving identity and foreign status. If claiming dependency, include the relevant tax return.
- Choose Application Method: Decide whether to mail, apply at a TAC, or use a CAA.
- Submit Application: Send your completed Form W-7, supporting documents, and (if applicable) the tax return to the IRS or your chosen CAA.
- Wait for ITIN Assignment: The IRS will review your application. If approved, you will receive an ITIN assignment letter, typically Form CP-565, ITIN Assignment Letter. This process generally takes 7 to 11 weeks from the date the IRS receives your complete application.
Processing Times and Costs
The IRS does not charge a fee to apply for an ITIN. However, if you choose to use a Certified Acceptance Agent (CAA), such as itin.net, they may charge a service fee for their assistance. These fees vary by agent but are generally reasonable and cover the cost of their services in verifying documents and processing the application.
Processing times can vary significantly. Generally, you can expect the IRS to take 7 to 11 weeks from the date they receive a complete application to assign an ITIN. This timeframe can be longer during peak tax filing seasons or if the application is incomplete or contains errors. Applying through a CAA may sometimes lead to a slightly faster turnaround for the initial verification steps, but the final assignment is still handled by the IRS.
If you are applying because you need to file a U.S. tax return, remember that the tax return itself has a filing deadline. If you are applying for a dependent, you must ensure the return is filed on time, potentially requesting an extension if needed. The deadline for filing U.S. tax returns is typically April 15th each year, though extensions are common.
Common Mistakes When Applying for a Child's ITIN
Several common errors can cause delays or rejections when applying for an ITIN for a child. Avoiding these pitfalls is crucial for a smooth application process.
- Incomplete or Inaccurate Form W-7: Missing information, incorrect names, or mismatched dates of birth between the Form W-7 and supporting documents are frequent issues. Ensure every field is filled out accurately and that names and other identifying details precisely match the child's identification documents.
- Incorrect Supporting Documents: Providing documents that do not meet the IRS criteria for proof of identity and foreign status is a common problem. For children under 18, using documents other than a passport without the accompanying required birth certificate and secondary ID can lead to rejection. Ensure documents are not expired.
- Not Including Required Tax Return: If the reason for applying for an ITIN is to claim the child as a dependent on a U.S. tax return, the tax return itself (or a statement explaining why it's not required) must be submitted with the Form W-7. Failure to do so is a primary reason for denial.
- Mailing Original Documents: While the IRS accepts original documents, mailing them carries a risk of loss. It's generally safer to use a CAA or have documents certified by the issuing agency to avoid this risk.
- Errors in Certification: If documents are certified by the issuing agency, ensure the certification is complete and includes all necessary information as per IRS guidelines.
- Incorrectly Claiming Dependency: Ensure the child genuinely meets the IRS criteria for being claimed as a dependent. This includes factors like residency, relationship, and financial support.
ITIN Renewal and Follow-Up Filings
ITINs do not expire automatically, but any ITIN that has not been used on a federal tax return for three consecutive tax years will expire. However, there is no need to renew an ITIN unless the IRS specifically notifies you to do so or unless you need to file a tax return in the year it would otherwise expire. If an ITIN expires, you must reapply using Form W-7 and submit updated documentation.
For children, if their ITIN expires due to non-use, and they subsequently need to file a tax return or be claimed as a dependent on one, they will need to go through the reapplication process. This means submitting a new Form W-7 with current identification documents.
Beyond ITIN assignment, consider the broader U.S. tax and business landscape. If the child's ITIN is related to U.S. business activities, such as owning an interest in a U.S. entity, it's essential to understand reporting requirements. For instance, a foreign-owned U.S. U.S. LLC may require the filing of Form 5472, Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business, by the responsible U.S. person. This often requires the responsible party to obtain an Employer Identification Number (EIN) by filing Form SS-4. Understanding these interconnected requirements is vital for compliance. Readers interested in establishing a U.S. presence may also find information on opening a U.S. bank account to be a relevant next step after securing necessary tax identification numbers.
How to Get Help with a Child's ITIN Application
Navigating the ITIN application process, especially for a child, can be complex. Several avenues exist for obtaining assistance.
- Certified Acceptance Agents (CAAs): As mentioned, CAAs are authorized by the IRS to help with ITIN applications. They can verify your original documents, preventing the need to mail them to the IRS. This significantly reduces the risk of document loss. Using a CAA like itin.net can make the process smoother and faster, as they are experienced with the requirements and common issues.
- IRS Resources: The IRS website provides detailed instructions for Form W-7 and information on ITINs. Publication 1915, Your ITIN Guide, is also a helpful resource. However, the IRS cannot provide personalized advice on your specific situation.
- Tax Professionals: Enrolled Agents (EAs) or Certified Public Accountants (CPAs) with experience in international taxation can provide expert guidance. They can help ensure your application is complete and accurate.
- Legal Counsel: For complex immigration or tax situations, consulting with an immigration attorney or a tax attorney may be necessary. This is particularly relevant if the child's ITIN application is tied to intricate U.S. business setups or residency questions.
When researching how to get an itin number for a child, remember that accuracy and completeness are key. The itin.net service is dedicated to assisting individuals through this process efficiently and reliably, acting as a trusted Certified Acceptance Agent.