Parents filing U.S. taxes often discover that a child born abroad cannot receive a Social Security Number. In these cases, the Internal Revenue Service (IRS) requires an Individual Taxpayer Identification Number (ITIN). An ITIN allows families to list their children on a federal tax return, qualify for certain tax benefits, and stay compliant with U.S. reporting rules.
This guide is designed for parents and guardians of children born abroad who must file taxes in the United States. It also applies to U.S. citizens, resident aliens, and nonresident aliens who plan to claim dependents on their federal income tax return. The content is beginner-friendly, using clear explanations and examples so you can understand each requirement without prior knowledge of tax or immigration rules.
This guide will teach you to confirm eligibility, gather the proper identification documents, complete Form W-7, and prepare your application package. We will also explain the application process, review timelines, highlight common rejection reasons, and outline renewal requirements. By the end, you will know how to submit a strong ITIN application and avoid delays during the peak tax season.
An Individual Taxpayer Identification Number (ITIN) is a nine-digit number issued by the Internal Revenue Service (IRS). It is used for federal tax reporting and ensures that people not qualifying for a Social Security Number (SSN) can still comply with U.S. tax obligations. While it is not the same as an SSN, it is crucial in helping families meet their federal tax return requirements.
Children born outside the United States may need an ITIN in several situations:
A child born overseas to U.S. citizen parents may need an ITIN if they do not qualify for an SSN but are listed on a U.S. federal tax return.
A child who meets dependency rules under U.S. tax law but cannot obtain an SSN must have an ITIN.
When parents are nonresident aliens but must file a U.S. tax return, their children may also need ITINs if claimed as dependents.
In families where some members qualify for SSNs and others do not, ITINs ensure all dependents are correctly documented.
For official instructions on the ITIN process, visit the IRS ITIN Application Page.
Not every child born outside the United States needs an Individual Taxpayer Identification Number (ITIN). The IRS issues ITINs only when a child cannot obtain a Social Security Number (SSN) but must still be listed on a federal tax return.
The following groups of children most often require ITINs:
Children born overseas to American parents may need an ITIN if they are not eligible for an SSN but are claimed on a U.S. return.
Foreign-born children of U.S. residents who meet the substantial presence test often require ITINs for tax filing.
Parents filing U.S. returns must apply for ITINs for dependents they claim.
If one parent has an SSN but the child does not qualify, an ITIN may be required.
U.S. citizens, permanent residents, or those authorized to work must apply for an SSN.
Since 2018, ITINs have been issued only if the child qualifies for a benefit or appears on a return.
Children not listed on a federal return do not need ITINs.
Before filing Form W-7, parents should confirm whether the child qualifies for a Social Security Number (SSN):
If a child appears eligible for an SSN, the parent must apply through the SSA. If the SSA denies the request, the denial letter must be attached to the ITIN application. For detailed filing instructions, review the IRS Form W-7 Instructions.
The IRS requires valid records to confirm a child’s identity and foreign status before issuing an ITIN. Incomplete, expired, or altered documents are leading causes of rejection, so accuracy is essential.
The documents must show the child’s name, date of birth, and other details. At least one should include a photograph unless the child is under 14 (or under 18 if a student).
Acceptable records include passports, birth certificates, or national ID cards.
Most dependent children must prove residency unless exempt, such as dependents of military personnel abroad.
Parents must carefully follow IRS rules for document quality:
The IRS will not accept standard photocopies. Certified copies must be issued directly by the agency that produced the original.
Expired, altered, or damaged records will result in rejection.
Foreign-language records may need certified English translations if requested by the IRS.
At least one acceptable document should include a photograph of the child unless they fall under the stated age-based exception.
Completing Form W-7 correctly is one of the most essential steps in the ITIN application for children born abroad. Errors on this form are among the leading reasons for rejection. The following numbered guide highlights the key areas parents must focus on and common mistakes to avoid.
After completing Form W-7, parents must assemble a complete and accurate application package. Missing or inconsistent details are among the most common reasons for rejection.
Every ITIN application for children born abroad must include:
Parents must show the child listed as a dependent on the federal tax return and attach all forms justifying the benefit. Only credits permitted with an ITIN, such as the Child and Dependent Care Credit or Credit for Other Dependents, may be claimed.
Errors in the submission package often delay or reject many ITIN applications. To avoid problems, parents should:
Parents applying for an ITIN for children born abroad can choose one of three submission methods. Follow these steps to decide which works best for your family:
Send the complete package to the IRS ITIN Operations Center in Austin, Texas.
Schedule an appointment at a TAC that provides ITIN services.
Submit through an IRS-authorized CAA.
Parents should weigh the need for document security, time sensitivity, and budget when selecting a submission method. For families abroad, CAAs are often the most practical choice. A TAC appointment can provide security and peace of mind for those in the United States.
The IRS generally processes an ITIN application for children born abroad in about seven weeks, though timing can vary. Families should plan, especially during busy filing months.
Applications go through physical and correspondence reviews. If an IRS official identifies errors or missing items, parents may receive a CP566 notice requesting the following documents or clarification. A CP565 confirms approval with the new tax identification number, while a CP567 indicates rejection.
The IRS returns original identification documents, such as a passport, national identification card, or other documents, within about 60 days. Families who cannot risk mailing originals may consider filing through an IRS taxpayer assistance center or using an acceptance agent application service for document verification.
Even well-prepared families can encounter problems when applying for an ITIN for children born abroad. Most rejections are linked to missing documents, errors on the U.S. tax return, or improper record handling. Knowing the most common mistakes can help every ITIN applicant avoid delays.
By safeguarding original documents and reviewing carefully, families reduce rejection risk and keep the process moving smoothly.
A child’s Individual Taxpayer Identification Number (ITIN) will expire if not used on a U.S. tax return for three consecutive years. Parents must renew before filing to prevent delays with processing, credits, or refunds.
Key points to remember when renewing include
Certain family circumstances make the ITIN application process different from the standard approach.
Dependents of U.S. service members stationed overseas are exempt from proving U.S. residency. They may submit notarized copies or certified identification documents instead of originals, which helps protect vital records while serving abroad.
Parents must provide an adoption decree or court order and the child’s birth certificate. Certified translations are required if the documents are in another language.
Parents should write “Never entered the U.S.” on Form W-7 for these applicants. Residency proof is not needed in such cases.
If a child is eligible for U.S. citizenship, parents should pursue a Social Security Number rather than an ITIN, since an SSN provides broader tax and identification benefits.
The IRS authorizes a Certified Acceptance Agent (CAA) to help families complete the ITIN application process. They can review paperwork, verify certain records, and reduce the risk of rejection.
Parents should confirm that the agent is listed in the official IRS Acceptance Agent Program, ask about experience with dependent applications, and review fees upfront. Red flags include guarantees of approval, unclear costs, or refusal to show proof of IRS authorization.
Reviewing your ITIN package carefully can prevent rejection and weeks of delay. Parents should confirm the following before submitting:
By following this checklist, parents improve the chances of a smooth review and quicker processing by the IRS.
A child may receive an ITIN even if they have never entered the United States. Parents should write “Never entered the U.S.” on Form W-7. While residency proof is not required, the application must include original identification documents that establish identity and foreign status, plus a complete U.S. tax return.
If your child qualifies for U.S. citizenship, you should apply for a Social Security Number (SSN) rather than an ITIN. Even children born abroad may be eligible through a Consular Report of Birth Abroad. An SSN provides broader tax and identification benefits, and the IRS will not issue an ITIN to children who can obtain an SSN.
An ITIN expires if not used on a U.S. tax return for three consecutive years. Parents who continue to claim their child as a dependent must renew their claim by submitting a new Form W-7 and the required documents. Renewal ensures the child’s tax identification number remains valid for filing purposes and prevents processing delays with refunds or allowable credits.
In most cases, no. The IRS requires a U.S. tax return with the application unless the child qualifies for specific exceptions, such as certain nonresident visa categories. The ITIN application must clearly demonstrate the allowable tax benefit for dependents born abroad. Submitting without a tax return often results in rejection and unnecessary delays.
If the IRS denies the application, parents will receive a CP567 notice explaining why. Families must correct the error, gather missing documents, and reapply. Common issues include incomplete birth records, expired identification, or mismatched information. Many parents reduce rejection risk using a Certified Acceptance Agent, who can verify documents, check accuracy, and guide them through resubmission.
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