ITIN for Dependents: How to Apply for Family Members

Who Counts as a Dependent for ITIN Purposes?

For ITIN purposes a dependent is anyone the IRS allows the primary taxpayer to claim on Form 1040 who does not already have an SSN. That includes:

• Qualifying children born abroad to US-resident parents
• H-4, L-2, F-2 visa-holding children
• Foreign-born adopted children pending SSN issuance
• Qualifying-relative dependents (e.g., parents) supported by a US-resident filer

For the full dependent rules see ITIN for dependents.

What About a Non-Resident Spouse?

A non-resident spouse claimed on a joint return needs an ITIN under reason code (e). The couple can elect to treat the non-resident spouse as a resident alien for the year via a joint statement attached to the return. That election unlocks the higher Married Filing Jointly standard deduction.

See the full spouse path at ITIN for dependent spouse.

How Do You Apply for a Dependent ITIN Step by Step?

1. Prepare one Form W-7 per family member. October 2024 (or later) revision.
2. Pick the reason code. (d) for dependents, (e) for a spouse.
3. Gather identity documents. A passport satisfies both identity and foreign-status checks; without one, the IRS accepts a combination from a published list.
4. Attach the primary taxpayer's Form 1040. Write Applied For in each dependent's SSN/ITIN field on the return.
5. Submit the packet to the IRS ITIN Operation in Austin, TX, or through a Certifying Acceptance Agent.

What Documents Does Each Dependent Need?

• Passport. The single best document.
• Foreign national ID card (must include photo and current address)
• School records (for dependents under 18 who are US-resident students)
• Medical records (for dependents under 6)
• Civil birth certificate (with photo ID combination for under-18 cases)

What Credits Are Tied to a Dependent ITIN?

ITIN-holding dependents do not qualify for the Earned Income Tax Credit. They may qualify the primary taxpayer for the Credit for Other Dependents (up to $500 per dependent) and, in some cases, for education credits if the dependent is a US-resident student. Refundable credits are held until each dependent ITIN is assigned.

What Are the Most Common Mistakes With Dependent ITINs?

• Picking reason code (h) instead of (d) or (e)
• Mailing one combined W-7 instead of one per person
• Spelling a child name differently on Form W-7 vs the passport
• Forgetting to write Applied For in the dependent SSN/ITIN field of the Form 1040
• Mailing the original passport without using a CAA — loss risk plus 6-10 week passport absence