ITIN application frequently asked questions

There may be several reasons that show you have a federal tax purpose. For example, you may be legally required to file a federal tax return, you may need to file a federal tax return to claim a refund, or you may file a federal tax return to report income even though you don’t owe tax or otherwise have a filing requirement. Generally, a tax return that contains all zero entries will not show a federal tax purpose. Find out when you may obtain an ITIN as a dependent, in dependent ITIN applicants FAQs.

If you receive income without having taxes withheld, you may have to make estimated tax payments, even if you don’t have an ITIN when you earn the income. You should mail payments to the IRS with an estimated tax payment voucher and complete all required information on the voucher except enter “ITIN TO BE REQUESTED” wherever your social security number or ITIN is requested. Form W-7 should not be filed with the voucher. See Form 1040-ES PDF or Form 1040-ES (NR) PDF and its instructions for more information on completing the voucher and when estimated tax payments are required.

You can enroll your dependent in a Healthcare Insurance Marketplace even though you do not have an SSN or an ITIN. If you want to claim the Premium Tax Credit (PTC) for the Health Insurance Marketplace plan premiums you paid for your dependent or if advanced payments of the Premium Tax Credit (APTC) were paid to lower the cost of your premiums, you must file a federal income tax return and include IRS Form 8962, Premium Tax Credit (PTC), with your return. On Form 8962, you must reconcile the APTC paid on your dependent’s behalf with the PTC you are allowed for the year. You should apply for an ITIN when you file your tax return.

You are eligible to apply for an ITIN once you become entitled to receive a payment or distribution that is subject to information-reporting and withholding requirements.

Your application must include an original document or signed letter from the withholding agent, on official letterhead, showing your name and verifying that an ITIN is required to make distributions to you during the current tax year that are subject to IRS information reporting and/or federal tax withholding.

When completing Form W-7, check boxes a and h and, on the dotted line next to box h, enter “Exception 1d-Pension Distributions” or “Exception 1d-Annuity Distributions” as appropriate. Examples of completed Forms W-7 for “Exceptions” can be found in Pub. 1915 PDF.

Foreign status is your connection to a country other than the U.S. Because you are from Mexico and reside in the U.S., you should provide current foreign documents in your full legal name from Mexico, such as a passport, civil birth certificate, or a foreign voter’s registration card, to establish foreign status. Find more information on when documents are considered current in the next question and answer.

Whether you are a resident alien for federal tax purposes is different than your legal status for immigration or other legal purposes. For example, you can be a resident alien for federal tax purposes even though you are not a lawful permanent resident of the United States.

You should select U.S. resident alien as your reason for submitting Form W-7 if you were present in the U.S. for more than 183 days and you don’t need to follow special day-counting rules that apply to certain foreign government-related individuals, teachers, trainees, and students who are temporarily present in the U.S. under certain U.S. visas. If you weren’t present in the U.S. for at least 183 days or if you need to follow the special day-counting rules, see Determining an Individual’s Tax Residency Status and Publication 519, U.S. Tax Guide for Aliens, for more details about whether you satisfy the substantial presence test. If you select U.S. resident alien on Form W-7, enter on line 2 your U.S. address and, on line 3, enter your complete foreign (non-U.S.) address in the country where you permanently or normally reside, and, on line 6d, your date of entry into the United States in the month/day/year format. If you no longer have a permanent foreign residence, enter only the foreign country where you last resided on line 3.

If you do not satisfy the substantial presence test, then you will not be considered a resident alien and should select a reason indicating that you are a nonresident alien on the Form W-7. On Line 2 of the Form W-7, enter your U.S. address and, on line 3, enter your complete foreign (non-U.S.) address in the country where you permanently or normally reside, or if you no longer have a permanent foreign residence, enter your complete foreign (non-U.S.) address for your most recent residence in the country where you permanently or normally resided. On line 6d, your date of entry into the United States in the month/day/year format.

If you no longer have a permanent foreign residence due to your relocation to the United States, you may enter only the foreign country where you last resided on line 3 unless you selected reason b, Nonresident alien filing a U.S. federal tax return as your reason you’re submitting Form W-7. If you chose reason b, enter the complete foreign (non-U.S.) address for your most recent residence in the country where you permanently or normally resided.

No, you are not required to show proof of U.S. residency.

Dependent applicants must show proof of U.S. residency when someone filing a U.S. tax return claims them for tax benefits that require them to be a U.S. resident alien. For more information on proof of residency for dependent applicants, see FAQ on proof of residency for dependent applicants.

Yes, at least one document must contain your photograph. For more information on acceptable documents, see the Supporting Documentation Requirements table in the Instructions to the Form W-7.

All documents must be current (and not expired). Documents, such as passports and national identification cards, will be considered current if their expiration date hasn’t passed prior to the date the Form W-7 is submitted. Certain documents that do not contain an expiration date, such as civil birth certificates, will always be considered current.

If you submitted your Form W-7 application before the document expired, then we will consider it current. We will look at the date that your application was submitted and the expiration date of the document to make this determination.

If you have concerns about submitting original documentation, you may want to obtain a certified copy from the issuing agency, apply through an IRS authorized Certifying Acceptance Agent (CAA) or make an appointment to visit a designated IRS Taxpayer Assistance Center (TAC) location.

CAAs can verify original documentation and certified copies for primary and secondary applicants and their dependents, except for foreign military identification cards. For dependents, CAAs can verify only passports and birth certificates. The CAA will return the documentation immediately after reviewing its authenticity. For more information and a list of acceptance agents including certifying acceptance agents, see Acceptance Agent Program. Note that acceptance agents who are not CAAs cannot certify your documents. Also, a TAC can authenticate the documents listed in the Supporting Documentation Requirements table in the Instructions to the Form W-7. If you submit school or medical records as supporting documentation for a dependent, you must submit the original school or medical record with the application, whether you apply through a CAA, at a TAC, or by mailing in your application.

To avoid any delays in processing your W-7 application, you should carefully assess the quality of your documents and review for completeness prior to submitting your application package. Documents that are not clear or contain blemishes are likely to be considered invalid, and you may receive a letter requesting new documents.

An ITIN is issued to individuals who are required to have a U.S. taxpayer identification number for federal tax purposes. A dependent applying for an ITIN must be eligible to be claimed for one of the following allowable tax benefits: head of household filing status, qualifying surviving spouse filing status, American opportunity tax credit (AOTC), premium tax credit (PTC), child and dependent care credit (CDCC), and credit for other dependents (ODC). The applicant can still receive an ITIN even if the claimed allowable tax benefit for which the dependent is eligible has no impact on the tax or refund owed.

A dependent who is a U.S. resident alien for federal tax purposes for the year is eligible to be claimed for the credit for other dependents (ODC) and thereby eligible to apply for an ITIN. Your dependent is a U.S. resident alien if they were present in the U.S. for more than 183 days during the year and they don’t need to follow special day-counting rules that apply to certain foreign government-related individuals, teachers, trainees, and students who are temporarily present in the U.S. under certain U.S. visas. If they weren’t present in the U.S. for at least 183 days last year or if they need to follow the special day-counting rules, see Determining an Individual’s Tax Residency Status and Publication 519, U.S. Tax Guide for Aliens for more details about whether they satisfy the substantial presence test to be considered a U.S. resident alien for federal tax purposes and be eligible to be claimed for the ODC.

You must list the eligible dependent applicant as a “dependent” on your tax return and check the box for the ODC to claim this “allowable tax benefit.”

It is important to know that tax software may not automatically check this box on your tax return if the dependent does not have an ITIN; therefore, you must review the tax return and make sure this box is checked before submitting it with the Form W-7 application.

Yes, if your dependent applicant is eligible to be claimed for the credit for other dependents (ODC), the applicant can still receive an ITIN even if the tax return has no tax to be reduced by the ODC.

However, you must list eligible dependent applicant as a “dependent” on your tax return and the box for the ODC must be checked on the tax return to claim this “allowable tax benefit.”

It is important to know that tax software may not automatically check this box on your tax return if the dependent does not have an ITIN; therefore, you must review the tax return and make sure this box is checked before submitting it with the Form W-7 application.

If your dependent applicant is under age 14 (or under age 18 if a student) when they apply, then they will not be required to provide a document that contains a photograph. However, if your dependent applicant is age 14 or older (or age 18 or older if a student) when they apply, then they must provide one acceptable document that contains a photograph.

For more information on acceptable documents, see the Supporting Documentation Requirements table in the Instructions to the Form W-7.

For your dependent applicant to receive an ITIN, they must be claimed for an allowable tax benefit. See FAQ on dependent applicants and allowable tax benefits. See FAQ #13. Dependent applicants can be eligible for certain tax benefits like the credit for other dependents only if they reside in the U.S. Unless your dependent applicant resides in Mexico or Canada and qualifies you for another tax benefit like head of household filing status, they will be required to prove U.S. residency.

If your dependent applicant does not have a valid passport, then they will need to provide two separate documents from the Supporting Documentation Requirements table in the Instructions to the Form W-7 to establish proof of residency in the U.S., foreign status, and identity.

Yes, a valid foreign passport with a date of entry into the U.S. establishes identity, foreign status, and U.S. residency. No additional documentation is needed.

Yes, they may submit a valid foreign passport with no date of entry into the U.S. to establish identity and foreign status. However, they will be required to provide additional documentation to show proof of residency in the U.S.

For more information, see Proof of U.S. residency for applicants who are dependents in the Instructions to the Form W-7.

A valid school record includes 1) a transcript, 2) a report card, or 3) a dated letter from a school official on letterhead indicating record of attendance or coursework with grades (the dated letter must be signed). This record must include your dependent applicant’s name and address, the school’s name and address, and show school term dates ending no more than 12 months before the date of the Form W-7 application. The address for the school and applicant must be in the U.S. if this document is used to prove U.S. residency. A combination of the official documents can be used to cover all requirements for the record.

For more information, see the Medical/School Records Checklist in the Instructions to the Form W-7.

If the school record is a report card or transcript that meets all requirements in the Form W-7 instructions (see FAQ on acceptable school records), a signature is not required. If the school record includes a dated letter from a school official, the letter must be signed.

Yes, if a school sent a valid school record, such as a report card or transcript electronically, you may print it out for submission with their Form W-7 application. Be sure the printout is clear and free from blemishes.

If your dependent applicant is under age 6 when they apply and does not submit a valid passport with a date of entry into the U.S., they can provide a valid U.S. medical record, U.S. school record, or U.S. state identification card that lists their name and U.S. address or a U.S. visa to establish proof of residency in the U.S. Your dependent applicant will also need to submit documentation to establish foreign status, such as a valid passport or a foreign birth certificate.

A valid medical record includes 1) a shot/immunization record, or 2) a dated letter from a medical provider on official letterhead (the dated letter must be signed). This record must include your dependent applicant’s name, date of birth, and address, the medical provider’s name and address, and dates of medical care within 12 months before the date of the Form W-7 application. A combination of the official documents can be used to cover all requirements for the record.

The address for the medical facility and applicant must be in the U.S. if they are using this document to prove U.S. residency. For more information, see the Medical/School Records Checklist in the Instructions to the Form W-7.

If the medical record is a shot or immunization record that meets all requirements in the Form W-7 instructions (see FAQ on acceptable medical records), a signature is not required. If the medical record includes a dated letter from a medical provider, the letter must be signed.

If your dependent applicant is at least 6 years of age but under 18 years of age at the time of the application and does not submit a passport with a date of entry into the U.S., they must provide a U.S. school record, U.S. state identification card or U.S. driver’s license that lists their name and U.S. address, or a U.S. visa to establish proof of residency in the U.S. All documents must be valid.

If a medical provider sent a dependent applicant’s valid medical record electronically, you may print it out for submission with their Form W-7 application. Be sure the printout is clear and free from blemishes.

If your dependent applicant is 18 years of age or older at the time they apply, and does not submit a passport with a date of entry into the U.S., then they must provide a U.S. school record (only if they are under age 24), a rental statement from a U.S. property, utility bill for a U.S. property, U.S. bank statement, U.S. state identification card or U.S. driver’s license that lists their name and U.S. address, or a U.S. visa to establish proof of residency in the U.S. All documents must be valid.

No, dependent applicants can use this documentation only as proof of U.S. residency if they are 18 years of age or older. Other documentation such as a passport, birth certificate, or driver’s license is still required to prove identity.

Yes, if your dependent applicant lives in Canada or Mexico and qualifies you for an allowable tax benefit that does not require proof of U.S. residency (such as the head of household filing status), then the dependent applicant is not required to show proof of U.S. residency. So, if you claim your parent to file as head of household and your parent submits a Canadian or Mexican passport for identification and foreign status purposes, no additional documentation is needed, even if their passport doesn’t have a date of entry into the U.S.

The ITIN Assignment Date can impact your eligibility to claim the child tax credit or credit for other dependents for a dependent. These credits require that you, your spouse (if you are filing a joint return), and your dependent have a taxpayer identification number issued on or before the due date of a tax return (including extensions). The American opportunity tax credit also requires that you, your spouse (if you are filing a joint return), and the student have a taxpayer identification number issued on or before the due date of a tax return (including extensions).

When a new ITIN is assigned, the ITIN assignment date will generally be the date the IRS receives your Form W-7 application if no other action was required to complete your submission. For renewed ITINs, the ITIN assignment date will be the original date the ITIN was assigned before it expired.