How to Apply for an ITIN for a Child: Form W-7 and Documents

To apply for an ITIN for a child, complete IRS Form W-7, gather documents proving the child’s identity and foreign status, and submit the package with a paper federal tax return that lists the child. Processing takes about seven weeks outside tax season and nine to eleven weeks between January 15 and April 30, or when applying from abroad.¹ You cannot e-file a return that includes a first-time ITIN request, so plan for paper filing.

When a Child Needs an ITIN

A child needs an ITIN when they’ll appear on a U.S. federal tax return but aren’t eligible for a Social Security number. Claiming the child as a dependent is the most common reason.¹ A child with reportable income of their own, such as investment earnings that trigger a filing requirement, may also need one.

An ITIN is a tax-processing number only. It does not grant immigration status, work authorization, or Social Security eligibility.

Where the child lives affects what you have to prove. Children in the U.S. generally need residency documentation as part of the application. Children in Canada or Mexico may not, depending on the tax benefit claimed — a parent filing head of household based on a dependent in Canada or Mexico, for example, doesn’t need to show U.S. residency for the child.² Children living elsewhere generally won’t qualify unless a specific exception applies.

Documents You’ll Need for the Child

Every application must prove two things about the child: identity and foreign status. A valid, unexpired foreign passport is the only single document that does both, which is why the IRS prefers it.³

Without a passport, combine documents from the IRS’s accepted list. A civil birth certificate can establish both foreign status and identity. A national ID card works if it shows the child’s name, photo, address, date of birth, and expiration date. A U.S. state ID proves identity only, so pair it with something separate for foreign status.³

Proving U.S. Residency for a Dependent

If you’re claiming the child as a dependent, the IRS may want proof the child lives in the U.S. A passport with a U.S. entry stamp settles it. Without that stamp, you need a separate residency document, and the accepted options depend on the child’s age:³

Under 6: a U.S. medical record, school record, state ID, or visa.
Ages 6 through 17: a U.S. school record, state ID, driver’s license, or visa.
18 and older: a U.S. school record (if under 24 and a student), state ID, driver’s license, visa, or a U.S. bank statement, rental statement, or utility bill in the applicant’s name.

Medical records need to show care within the past 12 months, include the child’s name, date of birth, and a U.S. address, and appear on the provider’s official letterhead. School records must include attendance or coursework grades and the school’s U.S. address, and the term must have ended no more than 12 months before the W-7 application date.³

Originals or Certified Copies Only

This is where applications fail. Every supporting document must be either the original or a certified copy carrying an official seal from the issuing agency. Notarized photocopies are not accepted, with a narrow exception for dependents of U.S. military personnel.⁴

If you mail original documents, expect them back within 60 days. That’s a long time to be without a child’s passport, which is why many families use an in-person option that returns the documents immediately.

Completing Form W-7 for a Child

Enter the child’s full legal name, mailing address, date of birth, and country of birth exactly as they appear on the identity documents. Small mismatches cause rejections.⁵

Under “Reason you’re submitting Form W-7,” most parents check box “d” for a dependent of a U.S. citizen or resident alien. If the child is a nonresident alien student or fits another category, choose that instead.

A parent or court-appointed guardian signs the form for a child under 18. Print your name, check the box showing your relationship to the child, and, if you’re a court-appointed guardian, attach a copy of the appointment papers. Anyone else signing on the child’s behalf needs a Form 2848 Power of Attorney from the parent or guardian.⁶

The Tax Return Attaches to the Front

In nearly every child-dependent case, a completed federal tax return, usually Form 1040, must be included. Attach Form W-7 to the front of that return. Don’t file the return separately; the IRS assigns the ITIN and then forwards the return for processing.¹

The whole package goes on paper. You cannot e-file a return with a first-time ITIN application. In later years, once the number is assigned, e-filing is fine.⁶

Short on time? You can request a filing extension by the April deadline without an ITIN. The extension pushes filing to October 15. Pay any tax due by April — estimated payments don’t require an ITIN.¹

The IRS allows a handful of exceptions to the tax-return requirement, but they cover situations like passive income subject to withholding, treaty benefits, and U.S. real property transactions.⁶ None of them apply to a parent claiming a child as a dependent.

Three Ways to Submit the Application

You can mail the package, bring it to an IRS Taxpayer Assistance Center, or work with a Certifying Acceptance Agent. The choice usually comes down to how long you can be without the child’s documents.

Mail

Send Form W-7, the tax return, and supporting documents to the IRS ITIN Operation in Austin, Texas.⁷ Cheapest option, but you part with originals for up to 60 days.

IRS Taxpayer Assistance Center

Some TACs review the completed Form W-7, authenticate most supporting documents in person, and mail the package for you. You leave with your originals the same day. TACs can authenticate everything except school and medical records for dependents, which still have to be mailed with the application. Appointments are required and can take weeks to get; schedule by calling 844-545-5640.⁸

Certifying Acceptance Agent

A Certifying Acceptance Agent is an IRS-authorized person or organization that can verify identity documents and submit the application for you, returning originals immediately. The IRS keeps a searchable directory of approved agents on irs.gov.⁹ CAAs charge fees that vary by agent and location.

After You Submit

Allow seven weeks for the IRS to respond. Between January 15 and April 30, or if you applied from abroad, allow nine to eleven weeks.¹

If approved, the IRS mails a CP565 notice with the assigned ITIN, writes the new number onto the attached tax return, and forwards it for processing. You don’t refile.¹⁰ Original documents come back separately, typically within 60 days.

If rejected, the IRS sends a CP567 notice with the reason. The usual culprits are incomplete forms, missing documents, and mismatches between the W-7 and the supporting documents. If documents don’t come back on time, call 800-908-9982 from within the U.S. or 267-941-1000 from outside (not toll-free). For questions about a pending application, call 800-829-1040.⁴

What Credits the Child Qualifies For

Worth knowing before you file: a child with an ITIN does not qualify for the Child Tax Credit. The CTC, worth up to $2,200 per child, requires each qualifying child to have a Social Security number valid for employment, issued before the return’s due date.¹¹

A child with an ITIN can qualify for the Credit for Other Dependents, a $500 nonrefundable credit. The dependent needs an SSN, ITIN, or Adoption Taxpayer Identification Number. The credit phases out starting at $200,000 of income, or $400,000 for married couples filing jointly, and can only reduce your tax to zero; it won’t produce a refund on its own.¹¹

Renewing an ITIN Later

ITINs expire. Any ITIN not used on a federal tax return for three consecutive tax years expires automatically on December 31 of that third year.¹² The IRS has also phased out all ITINs with middle digits 70 through 88, 90 through 92, and 94 through 99. If the child’s number falls in those ranges, it needs renewal regardless of recent use.

Renewal uses the same Form W-7. Check the “Renew an existing ITIN” box in the top-right application-type section, select the reason that applies to the child, and enter the old ITIN on lines 6e and 6f if you have it. A dependent renewing must be listed on an attached federal tax return with the schedule or form for the claimed benefit.¹²

If the child later receives a Social Security number, stop using the ITIN and notify the IRS so the accounts can be merged. Filing with both numbers causes processing problems and can delay refunds.

1
Internal Revenue Service. Individual Taxpayer Identification Number (ITIN)
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Internal Revenue Service. ITIN Application Frequently Asked Questions
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Internal Revenue Service. Instructions for Form W-7 (12/2024)
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Internal Revenue Service. ITIN Documentation Frequently Asked Questions (FAQs)
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Internal Revenue Service. About Form W-7, Application for IRS Individual Taxpayer Identification Number
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Internal Revenue Service. Instructions for Form W-7
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Internal Revenue Service. How to Apply for an ITIN
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Internal Revenue Service. IRS Taxpayer Assistance Centers with ITIN Services
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Internal Revenue Service. ITIN Acceptance Agents
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Internal Revenue Service. Understanding Your CP565 Notice
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Internal Revenue Service. Child Tax Credit
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Internal Revenue Service. How to Renew an ITIN