Filing a federal tax return can become more complicated when U.S. citizens or resident aliens want to claim their foreign parents as dependents. In these cases, the Internal Revenue Service requires an individual taxpayer identification number, also known as an ITIN, for each parent who does not qualify for a Social Security number. This special ITIN ensures that dependents are correctly recorded and that families comply with U.S. tax rules.

An ITIN is issued strictly for tax purposes. It allows taxpayers to report income, claim certain credits, and include dependents on their application for IRS individual forms. Without it, parents cannot be listed correctly on a return, leading to processing delays, lost eligibility for valuable credits, or even rejection of a filing. The first step toward smooth filing is understanding how to apply for an ITIN and the required documents.

This guide walks through the complete process of the ITIN application for foreign parents, from eligibility and documentation to filing Form W-7 and meeting renewal deadlines. It is designed for individuals who may be new to the U.S. tax system and need straightforward, beginner-friendly instructions. By following the outlined steps, families can avoid unnecessary delays and secure the proper recognition of their dependent parents when they file taxes.

What Is an ITIN for Foreign Parents?

An Individual Taxpayer Identification Number is a nine-digit number created by the Internal Revenue Service for individuals who do not qualify for a Social Security number but still need to be listed on a federal tax return. This number is required for foreign parents claimed as dependents so the IRS can track tax-related information and confirm eligibility for certain credits. It is essential to understand the number and how it works before beginning the application process.

Key Characteristics of an ITIN

  • The number always has nine digits and begins with the number 9.

  • The fourth and fifth digits fall within a specific range assigned by the IRS.

  • It is used strictly for tax purposes and does not provide work authorization or access to Social Security benefits.

  • The number must be obtained before submitting a tax return that includes a dependent parent.

Who Qualifies as a Foreign Parent Dependent

  1. The parent is not a U.S. citizen or national.

  2. The parent meets IRS dependency rules, including income and support requirements.

  3. The child provides more than half of the parents’ financial support.

  4. The parent cannot be claimed as a dependent by another taxpayer.

  5. The parent does not qualify for a Social Security number.

An ITIN serves as identity and proof that a dependent is recognized for reporting on a federal tax return. Depending on the situation, families applying for an ITIN must demonstrate foreign status with original supporting documents such as a valid passport, medical records, or school records. Establishing these details early helps prevent delays and ensures the applicant’s information is verified correctly.

Why ITINs Matter for Foreign Parents

The Internal Revenue Service requires every individual listed on a tax return to have a valid taxpayer identification number (ITIN) or a Social Security number. For foreign parents who claim to be dependents, an ITIN is the only acceptable option. Without it, families may face rejected returns, delayed refunds, or the loss of certain credits.

Allowable Tax Benefits Linked to Parent ITINs

  • Head of Household: A taxpayer may claim head of household filing status if a parent is recognized as a qualifying person, even if the parent lives abroad.

  • Credit for Other Dependents: This provides up to $500 per eligible dependent, including a foreign parent.

  • Child and Dependent Care Credit: In limited cases, a parent may be considered a qualifying person for care expenses.

  • Certain credits are only available if the parent has a taxpayer identification number ITIN, making the application process critical.

Securing an ITIN for foreign parents ensures compliance with IRS rules and creates opportunities to claim credits or deductions that reduce overall tax liability. Families that prepare early and provide complete documentation can avoid unnecessary delays in processing.

Who Needs an ITIN for a Foreign Parent?

Not every taxpayer will need to apply for an ITIN on behalf of a parent. The requirement applies to individuals supporting noncitizen dependents and wanting to claim them on a federal tax return.

Primary Applicants

  • U.S. citizens or resident aliens who provide more than half of their parents’ support.

  • Taxpayers who want to file a federal tax return can claim allowable credits requiring dependent ITINs.

  • Individuals whose parents do not qualify for a Social Security number due to immigration status.

Common Family Scenarios

  1. Immigrant families consist of naturalized citizens who continue to support their parents abroad.

  2. Mixed-status households where some members hold U.S. citizenship while parents maintain foreign status.

  3. International students or workers support parents in the United States or overseas.

Understanding whether a parent qualifies is essential before filing Form W-7. This prevents wasted time and ensures only eligible applicants apply for an IRS individual identification number.

Documents You Need Before You Apply

When filing a Form W-7 application, families must provide original supporting documents proving identity and foreign status. The IRS needs these items to verify that the applicant is honest and eligible for an ITIN.

Identity and Foreign Status Documents

  • A valid passport includes a photo, date of birth, and expiration date.

  • A national identification card that lists the applicant’s name, address, date of birth, and expiration date.

  • A foreign driver’s license or voter registration card that shows proof of citizenship and identity.

U.S. Residency Proof (if applicable)

  • Medical records for dependents under the age of 6.

  • School records for students under the age of 24.

  • U.S. utility bills, bank statements, or state-issued identification cards.

Documentation Notes

  • All documents must be current and not expired.

  • If documents are written in another language, certified translations are required.

  • Families may mail documents, submit them by appointment at an IRS taxpayer assistance center, or work with a Certified Acceptance Agent.

Preparing documents in advance helps taxpayers submit a complete application on the first try. By providing clear proof of identity and supporting documentation, families reduce the chances of rejection and improve the likelihood of timely processing.

Step-by-Step: Completing Form W-7

Form W-7 is the official application for an IRS individual taxpayer identification number. Completing it correctly is critical, as missing details or errors can cause delays.

Key Steps in the Application

  1. Select the correct application type. Choose “Apply for a new ITIN” if your parent has never had one, or “Renew an existing ITIN” if it has expired.

  2. Mark the proper reason for applying. For dependents, check option “d. Dependent of U.S. citizen/resident alien” and write “Parent.”

  3. Fill in personal details such as legal name, date of birth, and foreign address.

  4. Provide a U.S. mailing address where the ITIN assignment notice will be sent.

  5. Enter information about citizenship, immigration status, and passport details.

  6. Attach original supporting documents or certified copies that prove identity and foreign status.

  7. Include a federal tax return where the parent is claimed as a dependent. The IRS will not process the application without it unless an exception applies.

  8. Review the form carefully before signing and dating.

Completing the Form W-7 application with care ensures the IRS can verify the applicant’s information and assign the taxpayer identification number ITIN without unnecessary correspondence.

How to Submit: Mail, CAA, or Taxpayer Assistance Center

Applicants have three main ways to submit their ITIN application package to the IRS. Each method has benefits depending on how quickly families want to process documents and whether they are comfortable mailing originals.

Submission Options

  • Mail: Send the completed form, tax return, and documents to the IRS ITIN Operations unit in Austin, TX. This method requires careful packaging and tracking.

  • Certified Acceptance Agent: Work with an authorized agent who reviews documents, submits copies on your behalf, and returns originals quickly. This option often reduces the risk of lost documents.

  • IRS Taxpayer Assistance Center: Schedule an appointment to present documents in person at a local IRS office. This allows the same-day return of originals and direct verification.

Choosing the proper submission method depends on the applicant’s location, comfort with mailing documents, and need for speed. Families who want additional security may prefer working with a Certified Acceptance Agent or visiting a taxpayer assistance center.

Processing Times, Key Deadlines, and Planning

Processing times vary depending on the season, the type of submission, and whether the IRS requests additional information. Planning avoids missed deadlines and ensures families can file taxes on time.

Typical Processing Times

  • Standard processing: about 7 weeks

  • Peak season (mid-January through April): 9 to 11 weeks

  • International applications: 9 to 11 weeks

  • Applications with missing or incorrect documents: an extra 2 to 4 weeks

Key Deadlines

  • April 15: Standard tax return due date.

  • October 15: Extended deadline for taxpayers who file an extension.

  • December 31: ITINs expire after three years of non-use.

Planning Tips

  • Apply 8 to 10 weeks before filing a tax return to avoid processing delays.

  • Use certified mail or secure shipping when sending original supporting documents.

  • Schedule appointments at a taxpayer assistance center early, as availability can be limited.

Applicants who plan and verify documentation before submission are more likely to receive ITINs in time to claim credits and file their federal tax return without complications.

Renewing an Expired ITIN

An ITIN does not last forever. The Internal Revenue Service requires renewal in several situations to ensure dependent information remains accurate. Parents whose numbers have expired must undergo renewal before being listed on a federal tax return.

When Renewal Is Required

  • The ITIN has not been used on a tax return for three consecutive years.

  • The ITIN was assigned before 2013 and has not been previously renewed.

  • The ITIN is needed to file a return that claims a dependent parent for credits.

Renewal Steps

  1. Complete Form W-7, checking the box for “Renew an existing ITIN.”

  2. Provide the expired ITIN on the application where requested.

  3. Attach supporting documentation such as a valid passport, birth certificate, or national ID card.

  4. Include the federal tax return where the parent is claimed as a dependent.

  5. Submit the package by mail, through a Certified Acceptance Agent, or at a taxpayer assistance center.

Renewals follow the exact processing timelines as new applications. Families should check expiration dates each year and renew early to prevent rejected returns or delayed refunds.

Common Issues and How to Fix Them

Many ITIN applications face delays because of missing forms or incomplete supporting documentation. Recognizing common problems in advance can help taxpayers avoid unnecessary setbacks.

Frequent Problems

  • The missing federal tax return is attached to the Form W-7 application.

  • Expired or unclear documents that fail to prove both identity and foreign status.

  • Names or dates that do not match across passports, school records, or medical records.

  • Submitting copies that are not certified or failing to provide original supporting documents.

How to Resolve Issues

  1. If you receive a CP 566 notice, review the requested items carefully and send only the missing documentation within 45 days.

  2. For CP 567 rejections, file a new application with corrected documents rather than appealing.

  3. Double-check spelling, dates, and identity details before resubmitting.

  4. Use certified translations when documents are not in English.

Families increase their chances of receiving approval without repeated delays by addressing these common errors.

Avoid Costly Mistakes

Applying for an ITIN requires careful preparation. Overlooking minor details can result in lost tax benefits or the rejection of a federal tax return.

Mistakes to Watch For

  • Claiming a parent without an allowable tax benefit leads to automatic denial.

  • Mailing original passports without a secure return plan, risking permanent loss.

  • Using inconsistent formatting for names or dates across applications and documents.

  • Forgetting to renew an expired ITIN before filing.

  • Submitting incomplete translations or uncertified documents.

Avoiding these errors saves time, prevents extra mailing costs, and ensures that credits or refunds are not delayed. Families should review their application thoroughly before submission and, when in doubt, consult a Certified Acceptance Agent or schedule an appointment with a taxpayer assistance center.

Costs, Fees, and Budgeting Your Timeline

Applying for an ITIN is free through the IRS, but families often face additional expenses when preparing their application. Budgeting for these costs ensures there are no surprises during the process.

Typical Costs

  • Certified document copies: $10 to $50 per document, depending on the issuing authority.

  • Certified translations: $20 to $100, based on the length and language of the document.

  • Certified Acceptance Agent services: $50 to $200 or more, depending on provider.

  • Secure mailing or courier services: $25 to $50 for tracking and return of original supporting documents.

Time vs. Money Trade-offs

  • Mailing directly to the IRS is the least expensive method, but it involves longer wait times and a risk of losing documents.

  • Using a Certified Acceptance Agent costs more but provides peace of mind, faster document return, and reduced errors.

  • Visiting a taxpayer assistance center requires an appointment but is free, with same-day document return.

Families should weigh their budget, location, and timing needs when deciding how to apply. Spending slightly more may save weeks of waiting and reduce the chance of costly mistakes.

Real-World Scenarios

Examples help clarify how ITIN rules apply in everyday family situations. These case studies show how taxpayers successfully managed the application process for their parents.

Parent Abroad Supported by U.S. Child

A U.S. citizen sends financial support to her mother living overseas. By applying for an ITIN using the mother’s valid passport and attaching proof of support, she can claim the Credit for Other Dependents.

Parent Visiting on a Short-Term Visa

A green card holder provides more than half of her father’s support while he visits the United States on a tourist visa. She attaches his foreign passport, U.S. medical records, and her federal tax return to obtain an ITIN successfully.

Mixed-Status Household

A student resident alien supports his parents, who live partly in the United States and partly abroad. Using school records, foreign ID cards, and a Form W-7 application, he secures ITINs for his parents and claims allowable tax benefits.

These real-world examples highlight the importance of careful documentation and accurate reporting of income and support when claiming a foreign parent.

When to Get Professional Help

While many taxpayers complete the ITIN application themselves, certain circumstances make professional assistance the better choice.

Situations That Benefit from Guidance

  • Parents with complex immigration status or expired documentation.

  • Applications that involve multiple dependents or mixed household arrangements.

  • Situations where names, dates, or identity details vary across documents.

  • Families that have received rejection notices or repeated delays from the IRS.

Options for Assistance

  • Certified Acceptance Agents provide step-by-step review, submit documents on your behalf, and ensure identity verification is complete.

  • Tax professionals who understand ITIN rules can integrate the application into the broader tax return process.

  • Taxpayer assistance centers provide free, in-person appointments for individuals who prefer direct interaction with the IRS.

Professional help may involve additional costs, but it can prevent costly errors, protect original documents, and ensure timely approval. For many families, the added assurance is worth the investment.

State Tax Considerations

Most states accept an individual taxpayer identification number when filing state tax returns, but specific requirements can vary. Taxpayers should confirm local rules before submitting their forms.

Key Points

  • States generally allow ITINs to be used instead of a Social Security number for tax purposes.

  • Some states may require additional documentation, such as proof of residency or immigration status.

  • Taxpayers should review their state department of revenue site for current guidelines or contact state tax offices directly.

Understanding state requirements in advance helps applicants avoid filing delays and ensures they can properly claim their foreign parents when completing state returns.

After You Receive the ITIN

Receiving an ITIN is only the beginning. Families must correctly verify, use, and maintain the number to avoid future problems.

Post-Approval Checklist

  • Review the IRS notice (CP 565) to confirm the assigned number and check for spelling or date errors.

  • Update tax records and software with the new number before filing.

  • Keep the notice safe since it will be needed for future renewals.

  • Use the ITIN only for tax purposes. If the parent later qualifies for an SSN, the ITIN must no longer be used.

Proper recordkeeping ensures the ITIN remains valid and prevents unnecessary re-application in future years.

Frequently Asked Questions

Can foreign parents living abroad obtain an ITIN?

Foreign parents may qualify for an individual taxpayer identification number if they are claimed as dependents on a federal tax return. To apply for an ITIN, taxpayers must complete Form W-7, include original supporting documents such as a valid passport, and submit a tax return. The Internal Revenue Service reviews identity and foreign status to verify eligibility, even when the parent resides outside the United States.

What documents are required to apply for an ITIN?

Applicants must provide original supporting documents or certified copies proving identity and foreign status. A valid passport is the most common option, but school records, medical records, or a birth certificate may also be accepted. The IRS requires documentation showing citizenship, date of birth, and current status. Supporting documentation must be current; translations are needed if documents are not in English.

Can a parent with an expired ITIN still be claimed on a tax return?

No, if a taxpayer identification number ITIN has expired, it must be renewed before the parent can be claimed. To renew, file a Form W-7 application and provide updated documentation. The IRS requires a federal tax return with the renewal package. Taxpayers should review eligibility early to avoid delayed refunds or rejection notices when they file their income taxes for the current year.

Does an ITIN allow access to benefits like Social Security?

No, an ITIN is used solely for tax purposes and does not grant access to Social Security benefits or immigration services. The Internal Revenue Service issues the number so taxpayers can file a federal tax return, report income, and claim certain credits. If the applicant later qualifies for a Social Security number, the ITIN must no longer be used. Taxpayers should note this distinction carefully when preparing their documentation.

How long does ITIN processing usually take?

The IRS typically processes an ITIN application in about seven weeks. During peak filing season, processing can take nine to eleven weeks, especially if documents are mailed to Austin, TX. International applications may also take longer. Families who submit incomplete forms or fail to provide the requested documentation may face additional delays. Applicants can apply early or schedule an appointment at an IRS taxpayer assistance center to reduce waiting times.

Can students or spouses apply for an ITIN on behalf of parents?

Yes, a student or spouse may apply for an ITIN on behalf of a parent if the parent is claimed as a dependent on a federal tax return. The applicant’s eligibility must be supported with proof, such as financial support records and original supporting documents. Individuals applying on behalf of another person must ensure all forms are complete and signed, as the IRS will not accept incomplete applications.