Updated
ITIN for Dependents: How to Get a Tax ID for Family Members (2026)
Who Counts as a Dependent for ITIN Purposes?
- Qualifying child. Son, daughter, stepchild, foster child, sibling, half-sibling, or descendant. Under 19 at year-end (or under 24 if full-time student).
- Qualifying relative. Parent, grandparent, aunt, uncle, or in-laws, with income test ($5,050 in 2026) and support test.
- Spouse claimed on Form 1040 or 1040-NR. Joint filing or claiming spouse personal exemption.
- Residency requirement. The dependent must be a US citizen, US resident, or resident of Mexico or Canada for any part of the year. Limited exceptions exist for adopted children of US citizens.
What Documents Do Dependents Need for an ITIN?
Acceptable documents for dependent ITINs match the standard IRS list. Children under 14 also have specific document options:
- Unexpired passport (preferred single-document path)
- Foreign birth certificate (for children)
- US medical records (for children under 6)
- US or foreign school records (for children under 18)
- Visa stamp (for non-resident dependents)
- National identification card
See ITIN for dependent spouse for spouse-specific documents.
How Do I Apply for a Dependent ITIN?
- Confirm dependent qualifies under IRS rules.
- Complete Form W-7 for each dependent. One W-7 per dependent.
- Reason code "d" or "e".
- Gather identity documents.
- Attach the US tax return claiming the dependent. The IRS processes the W-7 and the return together.
- Submit through a CAA.Keeps originals safe; dependents' passports stay home.
- Receive CP565 letters in 7-11 weeks.
What Credits Apply to ITIN Dependents?
| Credit | ITIN Dependent Eligible? |
|---|---|
| Child Tax Credit (up to $2,000) | No (requires SSN child) |
| Credit for Other Dependents ($500) | Yes |
| American Opportunity Credit | Yes (with ITIN) |
| Earned Income Tax Credit (EITC) | No (requires SSN child and filer) |
| Child and Dependent Care Credit | Yes (with ITIN dependent) |
Frequently Asked Questions About ITIN for Dependents
A dependent is a qualifying child or qualifying relative under IRS rules: a US citizen, resident, or resident of Mexico or Canada in most cases. Spouses of US citizens or residents claimed on a joint or head-of-household return also need ITINs. Dependents from other countries are not generally claimable, with limited exceptions for adopted children of US citizens.
Use reason code "d" for a dependent claimed on a US tax return, or code "e" for a spouse of a US citizen or resident. Both codes require the tax return that claims the dependent to be attached to the Form W-7 packet. The IRS issues both the ITIN and processes the tax return together.
Required identity documents: passport (the single-document option), or a combination of two documents from the IRS-approved list. For children under 14, school records or medical records are also accepted. A CAA verifies originals on a video call so they do not need to be mailed.
Yes if the dependent qualifies under IRS rules. Most dependent ITINs go to spouses or children residing in Mexico or Canada (treaty-country rule), or to non-US-resident dependents on a US tax return that uses an exception under IRC 7701 for ITIN-eligibility. Other foreign dependents are generally not claimable.
The Child Tax Credit requires the qualifying child to have an SSN by the tax-return due date, including extensions. An ITIN-only child does not qualify for the CTC starting tax year 2018. The Credit for Other Dependents (Other Dependent Credit) is available for ITIN dependents, at up to $500 per qualifying dependent.
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