Quick Answer
Yes — but only if the child or dependent is claimed for an allowable tax benefit or files their own return. You apply with Form W-7 attached to the federal tax return that lists the dependent, supplying a civil birth certificate or passport plus any required U.S. residency proof. Processing runs 7–13 weeks.
Can I Apply for an ITIN for My Child or Dependent?
Yes, but only if the dependent is claimed for an allowable tax benefit or is filing their own return. The IRS issues a dependent ITIN solely to people listed on an attached U.S. federal tax return who are not eligible for a Social Security number. You cannot get an ITIN for a dependent without a tax-filing reason.
This is the test that trips up most families: an ITIN is not a general ID you can request on demand. The dependent must appear on a return you are actually filing. If you are new to the process, start with our overview of how to apply for an ITIN.
What Documents Does My Child Need for a Dependent ITIN?
A civil birth certificate is required for any dependent under 18, unless you submit a valid passport instead. A passport is the only stand-alone document the IRS accepts; every other document must be paired. For a dependent, you typically supply the birth certificate plus a passport, national ID card, or visa to prove identity and foreign status.
The IRS lists all 13 acceptable documents on its About Form W-7 page. Documents must be originals or copies certified by the issuing agency — plain photocopies are rejected.
| Document | Stands alone? | Notes for dependents |
|---|---|---|
| Passport | Yes | Must show a U.S. entry date for a dependent |
| Civil birth certificate | No | Required under 18 unless a passport is submitted |
| National ID card | No | Must show photo, name, address, and date of birth |
| U.S. medical records | No | Residency proof for dependents under 6 |
| U.S. school records | No | Residency proof for dependents under 24 |
What Proof of U.S. Residency Do Dependents Need?
A dependent must prove U.S. residency unless the passport submitted shows a U.S. date of entry. For a dependent under 6 years old, U.S. medical records work as that proof; for a dependent under 24, U.S. school records work. Without a passport entry stamp, the IRS requires one of these age-based residency documents.
This residency rule is unique to dependents and is the step that most often causes a W-7 rejection. If the child's passport carries a U.S. entry date, you do not need medical or school records at all — the passport covers both identity and residency on its own.
How Do I Submit Form W-7 for a Dependent?
Attach Form W-7 to the federal tax return that claims the dependent and mail both together; a W-7 cannot be e-filed when you apply. To avoid mailing original documents, file instead through an IRS Certifying Acceptance Agent (CAA) or a Taxpayer Assistance Center (TAC), which verify documents in person.
- Confirm eligibility. Verify the dependent is claimed for an allowable tax benefit on the return you are filing.
- Complete Form W-7. Mark the reason for applying and fill in the dependent's name, foreign address, and details.
- Gather documents. Collect the passport, or the birth certificate plus a second identity document, and any required residency proof.
- Attach W-7 to the tax return. The return that lists the dependent must accompany the W-7.
- Submit. Mail to the IRS ITIN address, or take everything to a CAA or TAC so your originals are not mailed.
Step-by-step instructions for filling each box are in the IRS W-7 instructions. Our general walkthrough of how to apply for an ITIN covers the same flow for an adult applicant.
How Long Does a Dependent ITIN Take to Process?
The IRS processes a dependent ITIN application in about 7 to 13 weeks, and up to 16 weeks during the January–April peak filing season. Timing starts when the IRS receives your complete Form W-7, supporting documents, and the attached tax return. Incomplete documents or missing residency proof restart the clock.
Because the return is held until the ITIN is assigned, applying outside peak season usually means a faster refund. If your dependent already has an ITIN that has lapsed, see how to renew an ITIN before filing.
Can My Child With an ITIN Qualify for the Child Tax Credit?
Generally no. The Child Tax Credit requires the qualifying child to have a Social Security number, so a child with only an ITIN cannot be claimed for the CTC. ITIN filers also cannot claim the Earned Income Tax Credit. A child with an ITIN may still qualify the family for other dependent-related benefits.
The credit rules are detailed and change with legislation, so we keep them in one place. For exactly which credits an ITIN dependent can and cannot unlock, read our guide to the Child Tax Credit with an ITIN.
How Is Applying for a Dependent Different From Applying for Myself?
Applying for a dependent adds two requirements an adult applicant does not face: a benefit-eligibility test and age-based documents. The dependent must be claimed on your return to qualify at all, and children need a civil birth certificate under 18 plus medical or school records as residency proof. An adult applies on their own behalf.
In short, your own ITIN application turns on your tax-filing need, while a dependent's turns on whether you can claim them and whether their documents meet the age rules. The form is the same Form W-7 either way; the supporting evidence differs.
Frequently Asked Questions
Does my newborn need an ITIN to be claimed?
A newborn needs a taxpayer ID number to be claimed on your return, but most U.S.-born children qualify for a Social Security number, not an ITIN. Apply for an ITIN with Form W-7 only if the child is not eligible for an SSN and you are claiming the child for an allowable tax benefit.
Can I apply for an ITIN for a dependent who lives abroad?
Only if the dependent qualifies to be claimed on your U.S. federal tax return. Most dependents must live in the United States, Canada, or Mexico to be claimed, so a dependent living elsewhere usually does not qualify. A dependent claimed only on a passport without a U.S. entry date must still prove U.S. residency.
Do I need the original birth certificate or a copy?
The IRS requires the original civil birth certificate or a copy certified by the issuing agency. Plain photocopies are not accepted. To avoid mailing the original document, apply through an IRS Certifying Acceptance Agent (CAA) or a Taxpayer Assistance Center (TAC), which can verify the document and return it to you.
Can a Certifying Acceptance Agent process a child's ITIN?
Yes. A Certifying Acceptance Agent (CAA) can verify a dependent's identity and foreign status documents, including a passport or birth certificate, so you do not have to mail originals to the IRS. The CAA forwards your Form W-7 and tax return to the IRS and returns your documents the same day.
What if my dependent already has an SSN?
If your dependent has a Social Security number, do not apply for an ITIN. An ITIN is only for people who cannot get an SSN. Use the existing SSN on your tax return. A person can never hold both an SSN and an ITIN at the same time, and the SSN takes priority.
Can I renew an expired dependent ITIN the same way?
Renewing uses the same Form W-7, but you check the renewal box and supply the same identity documents. A dependent ITIN must be renewed before it is used to claim a tax benefit again. You can renew through the mail, a Certifying Acceptance Agent, or a Taxpayer Assistance Center.