Source: ITIN Services documentation. Last synced from GitBook content.
Document checklist and signing requirements for a child applying for an ITIN as a dependent on a U.S. tax return.
This guide explains the documents needed when a child applies for an ITIN as a dependent on a U.S. tax return.
If the child has a valid foreign passport, provide the passport first. A passport is the only standalone document that can prove both identity and foreign status.
Valid foreign passport, or two or more supporting documents if the child does not have a passport.
Required when the child lives in the United States and the passport does not clearly show a U.S. border or CBP entry stamp.
Form W-7 and the parent's paper-filed U.S. federal tax return.
1. Identity and foreign status documents
Choose one of the following options.
Most recommended: provide a scan of the child's original valid foreign passport. This has the highest approval rate.
A passport is the only standalone document that can prove both identity and foreign status.
If the child does not have a passport, provide two or more supporting documents, with at least one showing a photo.
The package must include the child's original civil birth certificate. The birth certificate must show the parents' names so the family relationship can be verified.
In addition, provide a scan of the child's foreign national ID card, valid U.S. visa, or another official photo identification document.
2. U.S. residency proof
This section applies if the child lives in the United States.
According to IRS guidance, if a child uses a foreign passport and lives in the United States, but the passport does not clearly show a U.S. border or CBP entry stamp, the application must include additional original paper records from the past 12 months showing that the child lives in the United States. Otherwise, the ITIN application may be rejected.
Prepare the documents based on the child's age:
Provide original medical or immunization records issued by a U.S. hospital or clinic and signed by a doctor. The record must clearly show the child's name and the date of treatment or visit.
Provide original official school transcripts, report cards, or an original school record letter signed by a school official on school letterhead.
3. Core tax forms
Form W-7, with the application reason based on claiming the child as a dependent
We prepare the Form W-7. You only need to sign it.
If the child is under 18: a parent or legal guardian must sign the delegate signature area at the bottom of the form by hand with a wet signature, and write the relationship to the applicant, such as Parent.
If the child is 18 or older: the child must sign the form by hand.
The parent's main individual income tax return, Form 1040 or Form 1040-NR
The return cannot be e-filed. It must be mailed. A tax return that includes an ITIN application must be mailed with the ITIN package.
The return must be signed by hand. On the second page or signature page of the main tax return, the parent filing the return must sign and date the return by hand using black or blue ink.
The tax credit box must be checked. This is important.
We have listed the child's full name in the Dependents section on the first page of the main tax return and checked the Credit for other dependents box. Under IRS rules, if this allowed tax benefit box is not checked, the IRS may determine that the ITIN application has no tax purpose and reject the application.
Please provide us with one electronic copy and one scanned copy after signing. We will review them, then mail the ITIN package to the IRS.