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26 U.S. Code § 6109 / Form W-7 IRS Rules

ITIN Guide for Dependents

Step-by-step walkthrough of the IRS Form W-7 process to secure an Individual Taxpayer Identification Number (ITIN) for H-4, L-2, and F-2 visa dependents.

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Process Timelines
7–11 Weeks (Standard Processing)
3-Year Expiration (If Unused)

What is an ITIN and Who Needs It? (26 U.S. Code § 6109)

An Individual Taxpayer Identification Number (ITIN) is a nine-digit tax processing number issued by the Internal Revenue Service (IRS) under 26 U.S. Code § 6109. It is designed for individuals required to have a U.S. taxpayer identification number for federal tax reporting but who are ineligible to obtain a Social Security Number (SSN).

In visa communities, the most common scenario requiring an ITIN is for dependents on H-4, L-2, F-2, or J-2 visas who do not have work authorization (EAD). Because they cannot work, they cannot get an SSN. However, to file a joint tax return (Form 1040) and claim tax benefits, the primary visa holder must list the dependent’s ITIN on their return.

The Golden Rule: You Must File a Tax Return

A common mistake when applying for an ITIN is submitting Form W-7 as a standalone document. With very few exceptions (such as claiming treaty benefits on passive income), the IRS will reject an ITIN application unless it is attached to a completed, original Federal Income Tax Return (Form 1040).

How the Joint Application Works:
  • Prepare the Tax Return: The primary tax filer prepares their federal joint tax return (Form 1040), listing the spouse or child as a dependent. Leave the dependent's SSN/ITIN box blank.
  • Complete Form W-7: Fill out one Form W-7 for each dependent requesting an ITIN. Select the appropriate "Reason for Applying" (Reason e: Spouse of a U.S. resident alien, or Reason f: Dependent of a U.S. resident alien).
  • Physical Assembly: Form 1040 is signed by both spouses and placed at the bottom. Form W-7 and supporting identity documents are signed and stapled to the front of the tax return before mailing to the IRS ITIN Operations Center in Austin, Texas.

The Three Methods to Verify Identity

To issue an ITIN, the IRS must verify the applicant's foreign status and identity. There are three official methods:

Method AMailing Original Passports (High Risk)

You mail the original Form W-7, the tax return, and the original physical passport of your spouse/child directly to the IRS in Austin, TX. The IRS will process the return and mail the passport back.
WARNING: Passports can be delayed or lost in transit. Avoid mailing original passports if travel is needed.

Method BCertified Acceptance Agent (CAA) — Highly Recommended

An IRS Certified Acceptance Agent (CAA) reviews original passports in person, certifies a Form W-7(COA) Certificate of Accuracy, and returns your physical passports immediately. They forward certified copies with your tax return to the IRS.
BENEFIT: Your passports never leave your sight. CAAs charge a fee ($150–$300), but it provides complete peace of mind.

Method CIn-Person Appointment at an IRS TAC Office

Book an appointment at an IRS Taxpayer Assistance Center (TAC) offering ITIN document verification services. An IRS officer verifies original passports in person and returns them on the spot.
BENEFIT: Free of charge. Appointments must be booked in advance.

Acceptable Identity Documents

The IRS accepts 13 documents to prove identity and foreign status. A valid passport is the only stand-alone document:

Supporting DocumentProves IdentityProves Foreign Status
Passport (Stand-alone)✔️ Yes✔️ Yes
National ID Card (Aadhaar)✔️ Yes✔️ Yes
U.S. Driver's License✔️ Yes❌ No
Foreign Driver's License✔️ Yes❌ No
Civil Birth Certificate✔️ Yes✔️ Yes
Medical / School Records✔️ Yes✔️ Yes

Frequently Asked Questions (FAQ)

An Individual Taxpayer Identification Number (ITIN) is a nine-digit tax processing number issued by the IRS under 26 U.S. Code § 6109 for individuals required to have a U.S. taxpayer identification number for federal tax reporting but who are ineligible for a Social Security Number (SSN), such as H-4 or L-2 visa dependents.

The IRS requires Form W-7 to be attached to the front of a completed, signed original Federal Income Tax Return (Form 1040) unless an applicant qualifies for a statutory exception (such as receiving passive income subject to third-party tax withholding).

No. While mailing original passports directly to the IRS in Austin, Texas is allowed, applicants can avoid mailing physical passports by using an IRS Certified Acceptance Agent (CAA) or booking an in-person document verification appointment at an IRS Taxpayer Assistance Center (TAC).

An IRS Certified Acceptance Agent (CAA) is authorized to review original passports in person, issue a Form W-7(COA) Certificate of Accuracy, and return physical passports to the applicant immediately while submitting certified copies to the IRS.

The IRS accepts 13 official identity documents. A valid passport is the only standalone document proving both identity and foreign status. National ID cards (e.g., Aadhaar), civil birth certificates, and foreign driver's licenses require secondary supporting documentation.

Yes. Under IRS rules, an ITIN expires if it is not listed on a federal income tax return at least once in three consecutive tax years. Expired ITINs must be renewed by submitting Form W-7.
Official IRS References

• IRS Form W-7 Application Details: irs.gov/form-w7
• IRS Revised Application Standards for ITINs: irs.gov/itin-standards

ITIN At-A-Glance
Primary FormIRS Form W-7
Mandatory AttachmentForm 1040 (Tax Return)
Processing CenterAustin, Texas
Best VerificationCertified Agent (CAA)
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