ITIN for Dependents and Child Tax Credit 2025

Many families in the United States rely on an individual taxpayer identification number, often called an ITIN, to meet their federal tax obligations. The Internal Revenue Service issues this nine-digit identifier to people who do not qualify for a Social Security number but still need to file a federal income tax return. Obtaining an ITIN for dependents is often necessary for parents and guardians to claim them properly on a tax return and meet filing requirements.

When dependents hold an ITIN, taxpayers may wonder what credits or tax benefits they can access. The Internal Revenue Service has specific rules that separate what qualifies under the Child Tax Credit and what is available under other dependent credits. Understanding these distinctions is critical, especially for families with mixed immigration status, so they can file taxes correctly and avoid costly mistakes.

This guide explains how to apply for an ITIN for dependents, what documents are required, and how these numbers interact with credits and refunds on a federal tax return. It also covers renewal rules for expired ITINs, the role of certifying acceptance agents, and common issues taxpayers face when working with the IRS. By following this step-by-step resource, families can better navigate the system and protect their eligibility for significant tax benefits.

What is an ITIN?

An Individual Taxpayer Identification Number, often shortened to ITIN, is a nine-digit tax processing number issued by the Internal Revenue Service. It is designed for people who must file a federal tax return but are not eligible for a Social Security number. The IRS creates these numbers to help taxpayers comply with federal tax laws and ensure that income is reported correctly.

Who Needs an ITIN?

The IRS issues ITINs to individuals who do not qualify for a Social Security number but still need to file taxes or be listed on a federal income tax return. Some common examples include:

• A nonresident alien with U.S. income must file a federal tax return to report income and pay any taxes owed.
  
  
• A foreign student on an F-1, J-1, or M-1 visa who earns income in the United States must meet tax obligations even if they are not eligible for a Social Security number.
  
  
• A dependent or spouse of a taxpayer who cannot obtain a Social Security number but still needs to be listed on a tax return to ensure that the family can file correctly.
  
  
• A foreign investor who owns property or earns interest, dividends, or rental income in the United States must file a return with the Internal Revenue Service to report that income.
  
  
• An undocumented immigrant living in the United States must file taxes under federal law, even though they are not eligible for a Social Security number.

How ITINs Differ from Social Security Numbers

An ITIN looks similar to a Social Security number but always starts with 9, and specific middle digits identify it as a taxpayer identification number (ITIN). Unlike Social Security numbers, ITINs do not provide work authorization, access to Social Security benefits, or eligibility for certain credits. Their only purpose is for tax reporting and filing requirements.

ITIN Requirements for Dependents

To obtain an ITIN for dependents, the taxpayer and the dependent must meet specific eligibility and documentation requirements set by the Internal Revenue Service. These rules ensure the dependent qualifies for a claim on a federal tax return.

Eligibility Criteria

• The dependent must be a foreign national who is not eligible to receive a Social Security number from the Social Security Administration.
  
  
• The dependent must have a legitimate tax purpose, such as being listed on a federal income tax return or required to file taxes under U.S. law.
  
  
• The taxpayer claiming the dependent must file a federal tax return or qualify for one of the IRS exceptions that allow an ITIN application without a return.
  
  
• The taxpayer must be able to provide documents that prove the dependent relationship, such as a birth certificate, adoption decree, or court-issued records.

Documentation Needed

The IRS requires original documents or certified copies to prove each dependent's identity and foreign status. Acceptable documents include:

• The most commonly accepted document in ITIN applications is a valid passport showing the dependent’s identity and foreign status.
  
  
• A national identification card that displays the dependent's photo, full name, current address, date of birth, and expiration date.
  
  
• A foreign birth certificate must often be paired with other documents to establish identity and status.
  
  
• A government-issued foreign driver’s license that confirms identity and birth information.
  
  
• A medical or school record may be used to prove identity for dependents under 14 or under 18 if the dependent is a student.

Residency Requirements

• Most dependent applicants must also provide documents proving U.S. residency, such as school records, medical records, or utility bills with a U.S. address.
  
  
• Dependents of U.S. military personnel stationed overseas are exempt from this requirement and must not submit U.S. residency documents.
  
  
• Dependents from Canada or Mexico may also be exempt if they are claimed for specific tax benefits, such as the Credit for Other Dependents.

Child Tax Credit and ITIN Limitations

Families often hope to claim the Child Tax Credit when filing taxes, but the rules are strict. The Internal Revenue Service requires only dependents with valid Social Security numbers to qualify for this credit. Children who are ITIN holders do not qualify for the Child Tax Credit, the Additional Child Tax Credit, or the Earned Income Credit for tax years 2018 through 2025.

Alternative Credits Available

• Taxpayers may claim the Credit for Other Dependents, which provides up to $500 for each dependent who does not qualify for the Child Tax Credit but has a valid ITIN.
  
  
• Families may qualify for the Child and Dependent Care Credit if they pay for childcare or dependent care and meet the eligibility rules, even when the dependent uses an ITIN.

Tax Planning for Mixed-Status Families

• Families with Social Security number holders and ITIN holders must know that credits differ between children.
  
  
• A child with a Social Security number may qualify for up to $2,000 through the Child Tax Credit, while a sibling with an ITIN may only be eligible for $500 under the Credit for Other Dependents.
  
  
• Parents should plan for these differences, as they can significantly impact yearly tax benefits and long-term financial planning.

How to Apply for an ITIN for Dependents

The ITIN application process requires careful preparation to avoid delays or rejections. Parents and guardians must complete IRS Form W-7, submit original documents or certified copies, and file the application through the correct channels.

Step 1: Confirm Eligibility

• Before applying, parents should confirm that the dependent cannot obtain a Social Security number through the Social Security Administration.
  
  
• The family must also have a valid tax purpose, including the dependent on a federal tax return or complying with IRS reporting rules.

Step 2: Complete Form W-7

• Applicants must fill out IRS Form W-7 with accurate personal details, including name, date of birth, and country of citizenship.
  
  
• The taxpayer should indicate that the application is for a dependent and attach a federal tax return or qualifying exception documentation to prove the need for an ITIN.
  
  
• Common errors to avoid include leaving sections blank, using inconsistent name spellings, or forgetting to sign the form.

Step 3: Gather Required Documents

• Parents must collect original documents or certified copies that confirm the dependent’s identity and foreign status, such as a passport, national ID card, or birth certificate.
  
  
• Additional proof of U.S. residency, such as school records, medical records, or financial statements, should also be included.
  
  
• Preparing documents carefully helps reduce the chance of rejection by the IRS.

Step 4: Submit the Application

• Taxpayers can mail the complete package to the IRS ITIN Operations office in Austin, Texas, using secure mail to protect original documents.
  
  
• Families may schedule an appointment at an IRS Taxpayer Assistance Center, where staff can review and authenticate documents without mailing them.
  
  
• Many people choose to work with a certifying acceptance agent, who can verify documents and submit the application on behalf of the taxpayer, reducing the risk of rejection.

Step 5: Track Application Status

• Depending on the season and the application method, processing times usually range from seven to eleven weeks.
  
  
• Taxpayers can check the status of their ITIN application by calling the IRS directly or reviewing the notice once the application is processed.
  
  
• Families should expect to receive either a notice assigning the ITIN or a rejection notice that explains why the application was not approved.

ITIN Renewal and Expiration

ITINs do not last indefinitely. The Internal Revenue Service limits how long an ITIN is valid, and taxpayers must take action to renew when necessary. Failing to renew can cause problems such as delayed refunds or rejected tax returns.

When ITINs Expire

• An ITIN will expire if not used on a federal tax return for three consecutive years, even if the taxpayer continues living in the United States.
  
  
• Some ITINs also have scheduled expirations, especially those issued before 2013, which must be renewed to remain valid.
  
  
• The IRS notifies taxpayers about upcoming expirations by mailing a notice that explains when the ITIN will no longer be accepted for tax filing.

Renewal Process

• A taxpayer needing to renew must complete IRS Form W-7 again, marking the application as a renewal rather than an initial request.
  
  
• Renewal packages must include original documents or certified copies confirming the dependent’s identity and foreign status.
  
  
• In many cases, the renewal form is submitted with the federal tax return to prevent delays in processing.
  
  
• Families are encouraged to renew ITINs well before the tax season begins, since processing times are longer during peak filing months.

Consequences of Not Renewing

• If an expired ITIN is used on a tax return, the IRS will delay processing the return and may disallow certain tax credits.
  
  
• Families who do not renew on time may lose access to refunds, credits, or the ability to claim dependents until the ITIN is active again.
  
  
• Allowing an ITIN to lapse can also disrupt immigration paperwork that relies on a consistent tax filing history.

Working with Certified Acceptance Agents (CAAs)

Many families work with a professional to make the ITIN application process more manageable. A certified acceptance agent, often called a CAA, is trained and authorized by the IRS to help applicants complete Form W-7 and verify documents.

What CAAs Do

• A CAA reviews original documents, such as passports or birth certificates, to confirm the applicant’s identity and foreign status.
  
  
• The agent helps applicants correctly complete and submit Form W-7, reducing errors that might cause rejections or delays.
  
  
• CAAs bridge families and the IRS, making the process easier for those unfamiliar with the U.S. tax system.

Benefits of Using a CAA

• Families who work with a CAA can keep their original documents in hand, since the agent is authorized to verify them without mailing them to the IRS.
  
  
• Before applying, a CAA can identify and fix common mistakes, such as missing signatures or mismatched information.
  
  
• Using a CAA can result in faster processing because the IRS relies on its verification of documents.
  
  
• Many CAAs provide services in multiple languages, which can be especially helpful for immigrant families navigating the application process.

Common Rejection Reasons and Troubleshooting

Even when taxpayers carefully complete applications, ITIN requests are sometimes rejected. The Internal Revenue Service sends a notice, often labeled CP 567, that explains why the application was not approved. Understanding common rejection reasons helps families prepare stronger applications.

Top Rejection Reasons

• Applications are rejected when documents provided are photocopies rather than originals or certified copies, which the IRS does not accept.
  
  
• The IRS may deny an application if names, dates of birth, or other details on Form W-7 do not precisely match the supporting documents.
  
  
• Some applications fail because the taxpayer does not include sufficient proof of U.S. residency for the dependent, especially when the passport lacks a U.S. entry date.
  
  
• The IRS rejects applications that do not include a federal tax return or appropriate exception documentation, since every ITIN must serve a valid tax purpose.
  
  
• Duplicate applications are rejected when the applicant already has an ITIN or Social Security number on file with the IRS.

How to Fix Rejections

• Taxpayers should carefully read the CP 567 notice to identify the rejection code and understand why their application was denied.
  
  
• Families can resolve documentation issues by submitting new or clearer evidence, such as certified copies of passports or updated school records.
  
  
• If the problem was a missing tax return, taxpayers should reapply with the ITIN request attached to a complete federal income tax return.
  
  
• Parents may consider using a certified acceptance agent for resubmission. These professionals can verify documents and reduce the chance of another rejection.
  
  
• Keeping organized copies of all application materials and correspondence with the IRS makes it easier to correct errors and resubmit successfully.

Frequently Asked Questions

Can I apply for an ITIN for dependents if they do not qualify for a Social Security number?

If a child or spouse cannot obtain a Social Security number from the Social Security Administration, you may apply for an ITIN for dependents using IRS Form W-7. The individual taxpayer identification number is nine digits long and is used only for tax purposes. It allows taxpayers to file a federal tax return, claim certain dependents, and remain compliant with Internal Revenue Service rules.

What happens if my dependent’s ITIN becomes an expired ITIN?

An expired ITIN cannot be used on a federal income tax return. If it is entered, the IRS may delay processing, deny credits, or reject the filing. The expiration date usually applies when the number has not been used for three consecutive years. Parents should complete an ITIN renewal with original documents or certified copies to avoid IRS issues and ensure dependents remain eligible for available tax benefits.

Can a dependent with an ITIN qualify for the Child Tax Credit?

No, qualifying children must have a valid Social Security number to claim the Child Tax Credit. However, dependents with an ITIN may still provide limited tax benefits. Taxpayers can often claim the Credit for Other Dependents, which offers up to $500 per person. While ITIN holders do not qualify for Social Security benefits or the Earned Income Credit, they still help families meet Internal Revenue Service requirements when they file taxes.

How long does it take for the IRS to process an ITIN application?

The processing time for an ITIN application usually takes seven to eleven weeks, but delays are common during peak filing season. Taxpayers may check the status of their ITIN application by contacting the IRS directly or visiting an IRS Taxpayer Assistance Center. A certifying acceptance agent can sometimes speed up the process because acceptance agents are authorized to verify foreign status, driver’s licenses, and original documents before submission.

What documents are required to apply for an ITIN?

Applicants must provide original documents or certified copies that prove identity and foreign status. A valid passport is the most common document, but national ID cards, birth certificates, and a driver’s license may also be accepted. Parents filing for qualifying relatives or children must complete Form W-7 and submit it with the ITIN—federal tax return. The IRS requires accurate documentation to issue or renew a taxpayer identification number (ITIN).

Can a taxpayer use an ITIN to file taxes if they owe money to the IRS?

Yes, a taxpayer identification number (ITIN) allows a person to file a tax return even if they owe federal tax. Filing with an ITIN ensures income is reported correctly to the Internal Revenue Service (IRS) and helps avoid penalties. While ITIN holders cannot claim Social Security benefits, they can still obtain limited credits or refunds. Filing with an ITIN is essential to maintain compliance and protect immigration status when required.