How to Get an ITIN Number for Your Child: W-7, Documents, Filing

To get an ITIN for your child, file IRS Form W-7 along with documents that prove your child’s identity and foreign status, and attach a federal tax return unless your situation falls under one of the IRS exceptions. The ITIN is a tax-processing number the IRS issues to people who need one but can’t get a Social Security number.¹ Applying directly through the IRS is free, and processing takes about seven weeks outside of tax season.²

Does Your Child Actually Need One

A child needs an ITIN when they have a federal tax obligation or appear on a U.S. tax return but can’t get a Social Security number. The most common case is a nonresident or resident alien child being claimed as a dependent. A child who earns income in the United States and needs to file their own return also needs one, as does a child of a nonresident alien parent claiming a tax treaty benefit.¹

One boundary worth stating up front: an ITIN is only a tax-processing number. It does not authorize your child to work in the United States, and it does not create eligibility for Social Security benefits.¹ Whether your child is a resident or nonresident alien for tax purposes turns on the IRS substantial presence test, which counts physical days in the United States over a three-year window.³ Residency status affects which credits you can claim, so it’s worth pinning down before you file.

Documents to Gather

An ITIN application has to prove two things about your child: identity and foreign status. A valid foreign passport is the cleanest option because it covers both on its own.⁴

Without a passport, you’ll need at least two documents: one for identity and one for foreign status. Accepted items include national identification cards, foreign voter registration cards, USCIS photo identification, and visas issued by the U.S. Department of State. There’s a rule specific to children: dependent applicants under 18 who don’t submit a valid passport must include an original civil birth certificate.⁴

Medical and School Records for Younger Children

For dependents under age 6, medical records can serve as an identity document. The record must show the child’s name, date of birth, and address, the doctor’s name and facility address, and a care date within 12 months of the application. Shot records, immunization records, or a dated letter on medical facility letterhead all qualify.⁴

For dependents under 24, school records work. A valid school record needs the student’s name and address, the school’s name and address, and term dates ending within 12 months of the application. Report cards, transcripts, or a dated letter from a school official on letterhead are accepted, and electronic records that you print are treated as originals.⁴

Every supporting document must be an original or a certified copy from the issuing agency, and none can be expired when you submit the application.⁴

Filling Out Form W-7

You complete Form W-7 on the child’s behalf. The form asks for the child’s full legal name (exactly as it appears on the identity documents), a U.S. mailing address, a foreign address if applicable, date of birth, and country of citizenship.⁵

For a new ITIN, check box 1 in the “Application type” section. Under “Reason you’re submitting Form W-7,” most parents will check box d (dependent of a U.S. citizen or resident alien) or box e (spouse or dependent of a nonresident alien visa holder). Names, dates, and spellings must match your supporting documents exactly. Mismatches are one of the most common reasons applications get delayed.

First-time applicants attach a U.S. federal income tax return to the Form W-7 unless an exception applies. Leave the SSN field blank on the return for each person applying for an ITIN. Once the IRS processes the W-7, it assigns the number and applies it to the return.⁵

When You Don’t Attach a Tax Return

The IRS recognizes five exception categories where other documentation replaces the return:

Exception 1: passive income subject to third-party withholding, or a tax treaty claim on that income.
Exception 2: wages, scholarships, or gambling income with a tax treaty benefit (or, for certain scholarships, without one).
Exception 3: a third party reporting mortgage interest paid by the applicant.
Exception 4: the sale of U.S. real property by a foreign person, with third-party withholding involved.
Exception 5: withholding obligations under Treasury Decision 9363.

To claim an exception, check box h (Other) in the reason section and submit the exception’s required documentation instead of a return.⁶ For a child claimed as a dependent, the usual path is still attaching the parent’s return. The exceptions mostly apply to children with their own income or withholding.

Three Ways to Submit the Application

Which method fits depends largely on how comfortable you are mailing original documents to the IRS.

By Mail

Send the complete package (Form W-7, the tax return if required, and supporting documents) to:

Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342²

The trade-off is real. You must send originals or certified copies, and the IRS holds them during processing. For a child’s passport, that can mean weeks without it.

At an IRS Taxpayer Assistance Center

Taxpayer Assistance Centers with ITIN services can review your original documents in person and hand them back the same day. It’s free. You need an appointment; call 844-545-5640 to schedule one.⁷

Through a Certifying Acceptance Agent

A Certifying Acceptance Agent is a person or organization authorized by the IRS to verify identity documents, so you don’t have to mail originals. For dependents, a CAA can authenticate a passport and civil birth certificate. Any other supporting documents for a dependent still have to go to the IRS as originals or certified copies.⁸

CAA fees vary. Applying through the IRS directly costs nothing; a CAA typically charges $30 to $80 as an add-on when processing a dependent alongside a primary adult, and $150 to $300 for standalone applications. CAAs must conduct an in-person interview with each applicant, though the interview portion can be done by video conference.⁸ Some VITA (Volunteer Income Tax Assistance) sites also offer ITIN services for free, though availability is limited.²

How Long It Takes

The IRS says to allow seven weeks for notification about your application status. During tax season (January 15 through April 30) or for applications submitted from overseas, expect nine to eleven weeks.²

The ITIN arrives in a letter called a CP 565, Notice of ITIN Assignment. Keep that letter. You’ll need it if you ever have to convert the ITIN to a Social Security number later. If the window passes with no response, contact the IRS to check status. Incomplete forms and mismatched details are the most common causes of delays and rejections, so verify every name, birth date, and spelling before you send.

What the ITIN Gets You at Tax Time

This is where many parents get tripped up. A child with an ITIN does not qualify for the Child Tax Credit. The CTC, currently worth up to $2,200 per child, requires a Social Security number issued before the tax return’s due date.⁹ The same rule applies to the refundable Additional Child Tax Credit.¹⁰ The Earned Income Tax Credit also requires a valid SSN for the taxpayer, spouse, and any qualifying children, so an ITIN won’t work there either.¹¹

What a child with an ITIN can qualify for is the Credit for Other Dependents, a nonrefundable credit of up to $500. To be eligible, the dependent must have either an SSN or an ITIN, be claimed on your return, and be a U.S. citizen, national, or resident alien. The credit begins phasing out at $200,000 of income ($400,000 for married couples filing jointly).¹²

Keeping the ITIN Active

ITINs aren’t permanent. If your child’s ITIN isn’t used on a federal tax return for three consecutive tax years, it expires on December 31 after that third year of non-use.¹³ You have to renew an expired ITIN before including it on a return. The renewal uses the same Form W-7, but you check box 2 (“Renew an existing ITIN”), fill in the previously assigned ITIN on line 6f, and include the name used on the original application. Supporting identity documents are required again.⁶ The IRS recommends submitting a renewal at least 45 days before you need to file.

If you claim your child as a dependent every year, the ITIN stays active. Watch for lapses if you skip a few years of filing.

If Your Child Later Gets an SSN

If your child becomes eligible for a Social Security number, stop using the ITIN and use the SSN on every future filing. Using both numbers for the same person is improper and can split their tax records, potentially reducing refunds or losing credit for taxes already paid.¹⁴

Notify the IRS so it can combine the records under the new SSN. Visit a local IRS office, or mail a letter with the child’s full name, mailing address, and ITIN, along with a copy of the new Social Security card and the CP 565 notice if you still have it. Send it to:

Internal Revenue Service
Austin, TX 73301-0057¹⁴

Once the IRS processes the change, it voids the ITIN and links prior tax records to the SSN. The SSN also opens up the Child Tax Credit and the Earned Income Tax Credit, both of which pay considerably more than the $500 Credit for Other Dependents.

1
Internal Revenue Service. Individual Taxpayer Identification Number (ITIN)
2
Internal Revenue Service. How to Apply for an ITIN
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Internal Revenue Service. Substantial Presence Test
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Internal Revenue Service. ITIN Supporting Documents
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Internal Revenue Service. Instructions for Form W-7 (12/2024)
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Internal Revenue Service. Instructions for Form W-7 (Rev. December 2024)
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Internal Revenue Service. IRS Taxpayer Assistance Centers Providing In-Person ITIN Document Review
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Internal Revenue Service. ITIN Acceptance Agent Program
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Internal Revenue Service. Child Tax Credit
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Internal Revenue Service. Child Tax Credit 4
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Internal Revenue Service. Who Qualifies for the Earned Income Tax Credit (EITC)
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Internal Revenue Service. Parents: Check Eligibility for the Credit for Other Dependents
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Internal Revenue Service. How to Renew an ITIN
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Internal Revenue Service. Additional ITIN Information