How to get itin for child?

Question

ITINMay 25, 2026

How to get itin for child?

Children can obtain an ITIN for tax purposes if they have a U.S. tax filing requirement or are claimed as a dependent. Learn the specific documentation and application steps.

— Anonymous

1 Answer

Gokce Tandogdu ITIN Specialist, itin.net May 25, 2026 · Accepted Answer · 2026-05-25

Yes, a child can obtain an ITIN (Individual Taxpayer Identification Number) if they have a U.S. tax filing requirement or are being claimed as a dependent on a U.S. federal income tax return. The process for obtaining an ITIN for a child is the same as for an adult, requiring the completion of Form W-7, Application for IRS Individual Taxpayer Identification Number, and submission of original or certified copies of identification documents.

Eligibility for a Child's ITIN

A child is eligible for an ITIN if they meet one of the IRS’s criteria for requiring a tax identification number. The most common reasons for a child to need an ITIN are:

Claimed as a Dependent: If a child is claimed as a dependent on a U.S. federal income tax return (Form 1040 or Form 1040-NR), the taxpayer filing the return may need to apply for an ITIN for the child. This is a frequent scenario for children of non-resident aliens or resident aliens who have U.S. source income.
U.S. Tax Filing Requirement: The child themselves may have a U.S. tax filing requirement. This could occur if the child has U.S. source income that is subject to U.S. tax, such as interest, dividends, or wages earned while present in the United States. In such cases, the child would need to file their own U.S. tax return (Form 1040-NR or Form 1040).
Withholding Tax: If a child is subject to U.S. income tax withholding on U.S. source income, an ITIN may be necessary for the payer to report the withholding to the IRS.
Tax Treaty Benefits: If the child is a dependent of a non-resident alien who is claiming benefits under a U.S. tax treaty, an ITIN for the child might be required to claim those benefits.

It is important to understand that an ITIN is solely for tax purposes and does not provide work authorization, establish U.S. residency for immigration purposes, or make the child eligible for Social Security benefits.

Required Documentation for a Child's ITIN Application

To apply for an ITIN for a child, you must submit Form W-7 along with the necessary supporting documentation. The IRS requires specific documents to verify the identity and foreign status of the applicant. For a child, the documentation requirements are generally the same, but there are nuances regarding birth certificates and parental identification.

Identification Documents

Applicants must provide original or certified copies of documents that prove both identity and foreign status. The IRS accepts a combination of documents, but at least one must establish identity, and another must establish foreign status. Common acceptable documents include:

Passport: A valid, unexpired passport is the most commonly used and preferred document because it establishes both identity and foreign status. If the passport is expired, it must have been issued within the last 15 years and contain enough information to identify the applicant.
Birth Certificate: For children, a birth certificate is often the primary document to prove identity and citizenship. If the birth certificate is not in English, it must be accompanied by a certified English translation.
National Identification Card: A card that contains the applicant's name, photograph, address, date of birth, and signature.
Driver's License: A U.S. state driver's license or a foreign driver's license.
U.S. State Identification Card: Similar to a driver's license.
Foreign Military Identification Card: If applicable.
Visa: A U.S. visa, if applicable.

Documents for Minors

When applying for an ITIN for a child, the documentation must clearly link the child to the applicant (parent or legal guardian). If the child’s name on the birth certificate differs from the name on other identification documents, additional legal documents (like adoption decrees or court orders) may be needed to establish the relationship.

Birth Certificate: As mentioned, this is crucial for establishing identity and parentage. It must include the child's full name, date of birth, place of birth, and parents' names.
Parental Identification: The applying parent or legal guardian will need to provide their own identification documents (e.g., passport, driver's license) to prove their identity and, if applicable, their relationship to the child.

Tax Return

Crucially, the application for a child's ITIN must be accompanied by a completed and signed U.S. federal income tax return (or a valid tax treaty statement). The ITIN is assigned for the purpose of processing this tax return. The tax return must be filed by the deadline, or an extension must be granted.

How to Apply for a Child's ITIN

There are three primary methods to submit a Form W-7 application for a child's ITIN. Each method has its own advantages and considerations.

Method 1: Mail Your Application to the IRS

This is the most direct method but often has the longest processing times. You will:

Complete Form W-7: Fill out all sections of the form accurately. Ensure the child's name and identifying information are correct. If you are applying for multiple children, each child requires a separate Form W-7.
Gather Supporting Documents: Collect original or certified copies of the child's identification documents and your own identification documents. Remember to include the completed tax return.
Mail the Package: Send the Form W-7, the child's identification documents, your identification documents, and the tax return to the IRS address specified in the Form W-7 instructions. The IRS will review your application and supporting documents.
Wait for IRS Processing: The IRS will process your application and mail your original documents back to you. This can take 11 weeks or longer, depending on the volume of applications.

This method requires you to send original identification documents through the mail, which some applicants find concerning. The IRS does return these documents, but it can take a significant amount of time.

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

Applying through a Certified Acceptance Agent (CAA) is often the most convenient and secure method. A CAA is an individual or entity authorized by the IRS to help taxpayers apply for ITINs. Many organizations and tax professionals serve as CAAs.

To apply via a CAA:

Find a CAA: Locate an authorized CAA. Services like itin.net can assist individuals in finding a CAA and guiding them through the application process. Using a service that specializes in ITIN applications can streamline the process.
Complete Form W-7 and Gather Documents: Fill out the Form W-7 with the CAA's assistance. You will need to bring the child's original identification documents and your own identification documents to the CAA. The CAA will review these documents.
CAA Verification: The CAA will verify your original documents and forward your completed Form W-7 and supporting documentation to the IRS. The key benefit here is that the CAA can certify your original documents, meaning you do not have to mail your originals to the IRS. The CAA will return your originals to you immediately.
IRS Processing: The IRS will then process the application. The IRS typically assigns an ITIN within 6 to 11 weeks after receiving the application from the CAA.

Using a CAA significantly reduces the risk of losing original documents and can sometimes lead to slightly faster processing from the IRS, although the IRS's official processing times remain the same.

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

Some IRS Taxpayer Assistance Centers (TACs) offer ITIN application services. You can schedule an appointment to apply in person.

To apply at a TAC:

Schedule an Appointment: Contact the IRS to schedule an appointment at a TAC that provides ITIN application services. Not all TACs offer this service.
Bring All Required Documents: You must bring the completed Form W-7, the child's original identification documents, your original identification documents, and the signed tax return to your appointment.
IRS Agent Verification: An IRS employee will review your documentation and verify your identity. They will then forward your application to the IRS ITIN Operation for processing.

Important Note: While TACs can verify your documents, they do not certify them in the same way a CAA does. You will still need to submit your original documents to the IRS for them to be returned by mail. The processing time at a TAC is similar to the direct mail method.

Cost and Timeline for Obtaining a Child's ITIN

The IRS does not charge a fee to apply for an ITIN. The application process itself is free. However, there are indirect costs and significant time commitments involved:

Document Costs: If you need to obtain original or certified copies of documents (like birth certificates or passports), there may be fees associated with those requests from the issuing authorities.
Translation Costs: If the child's identification documents are not in English, you will need to obtain certified translations, which incur costs.
CAA Fees: If you choose to use a Certified Acceptance Agent, they may charge a service fee for their assistance. These fees vary widely depending on the agent and the complexity of the application. itin.net can provide information on how to find reputable CAAs.
Travel Costs: If you need to travel to obtain documents or to meet with a CAA or at an IRS TAC, there will be associated travel expenses.

Processing Times

IRS processing times for ITIN applications can vary significantly based on the time of year and the volume of applications received. Generally:

Direct Mail Application: Typically 11 weeks from the date the IRS receives the application.
CAA or TAC Application: Typically 6 to 11 weeks from the date the IRS receives the application after verification by the CAA or TAC. The CAA/TAC verification step adds a small amount of time upfront but removes the risk of mailing original documents.

These times are estimates and can be longer during peak tax seasons (January to April) or if there are errors or missing documentation in the application. It is advisable to apply well in advance of any tax filing deadlines.

Common Mistakes When Applying for a Child's ITIN

Applying for an ITIN for a child shares many potential pitfalls with adult applications, but some errors are specific to minors:

Incorrect or Incomplete Form W-7: Failing to fill out all required fields, using incorrect names, dates of birth, or social security numbers (if applicable) can lead to rejection. Ensure the child's name matches exactly what is on their identification documents.
Missing or Unacceptable Identification Documents: Not providing the required original or certified copies of identification, or submitting documents that do not meet IRS criteria (e.g., expired passports, non-certified translations). For children, ensuring the birth certificate clearly shows parentage is vital.
Unsigned Tax Return: The Form W-7 application must be submitted with a complete and signed federal income tax return. An unsigned return is a common reason for rejection.
Incorrect Tax Return: The tax return itself may have errors or not meet the filing requirements that necessitate the ITIN. Ensure the return is accurate and complete before submitting.
Lack of Proof of Relationship: If the child's name is different from the parent's or guardian's name on the identification documents, insufficient proof of the legal relationship can cause delays or rejection. Documents like adoption papers or marriage certificates may be needed.
Not Applying for the Correct Tax Year: Ensure the tax return submitted corresponds to the tax year for which the ITIN is needed. If you are filing for a prior year, make sure that is clear.
Sending Photocopies Instead of Originals/Certified Copies: The IRS requires either original identification documents or certified copies from the issuing agency. CAAs can certify documents, but if mailing directly, you must send originals.

What Happens After Receiving the ITIN?

Once the IRS processes your Form W-7 application, they will assign a unique ITIN to the child. You will receive an official ITIN Assignment Letter from the IRS, often designated as CP-565. This letter contains the child's ITIN.

Using the ITIN: The ITIN should be used on all future U.S. federal tax filings for the child. This includes their own tax returns or when they are claimed as a dependent on someone else's return.
IRS Records: The IRS will keep a record of the assigned ITIN and link it to the child's identity. This is crucial for tracking tax obligations and benefits.
ITIN Renewal: ITINs are valid for nine years from the date of issuance. If an ITIN is not used on a federal tax return for three consecutive tax years, it will expire. It is the taxpayer's responsibility to renew an ITIN if it expires and is needed for future tax filings. The renewal process is similar to the initial application, requiring Form W-7 and supporting documentation.
Social Security Number (SSN): If the child later becomes eligible for a Social Security Number (SSN), such as through employment authorization or other means, they must obtain an SSN and cease using their ITIN. An ITIN cannot be converted to an SSN. You must apply for an SSN directly with the Social Security Administration (SSA).

How to Get Help with a Child's ITIN Application

Navigating the ITIN application process, especially for a child, can be complex. Several resources are available to assist you:

IRS Resources: The IRS website provides detailed instructions for Form W-7 and general information on ITINs. Publication 1915, Your ITIN Guide, is also a helpful resource.
Certified Acceptance Agents (CAAs): As discussed, CAAs play a vital role in simplifying the process. They can verify your documents, reducing the risk of loss and potentially speeding up the process. Many reputable CAAs are available, and services like itin.net can help you connect with one.
Tax Professionals: Experienced tax preparers who are familiar with international tax matters and ITIN applications can provide valuable guidance. They can ensure your tax return is filed correctly and that your ITIN application is complete.
Legal Counsel: In complex situations, such as those involving disputed parentage or unusual income sources, consulting with a tax attorney or immigration attorney may be advisable. They can provide legal advice tailored to your specific circumstances.

Applying for an ITIN for a child requires careful attention to detail, accurate documentation, and adherence to IRS procedures. By understanding the eligibility requirements, necessary documents, and application methods, you can successfully obtain an ITIN for your child. Remember that this number is essential for any U.S. tax obligations or benefits. If you are considering setting up a U.S. business entity like a U.S. LLC, an ITIN might be a foundational step before obtaining an EIN for business operations.