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.
Process Timelines
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 IRS under Internal Revenue Code § 6109 for individuals who need a U.S. taxpayer identification number for federal tax purposes but do not have and are not eligible to obtain an SSN. Certain spouses and dependents of U.S. citizens, resident aliens, or nonresident alien visa holders may qualify when they meet the applicable Form W-7 requirements and have a qualifying federal tax purpose.
In visa communities, some spouses and dependents in H-4, L-2, F-2, or J-2 status may need an ITIN when they are not eligible for an SSN and have a qualifying federal tax purpose. Work authorization and SSN eligibility vary by immigration category, so an ITIN should not be described as necessary simply because someone is a dependent or does not currently work. For example, certain H-4 and L-2 spouses may qualify for employment authorization, and some J-2 spouses or dependents may obtain employment authorization.
The Golden Rule: You Must File a Tax Return
A common mistake is submitting Form W-7 without the required federal tax documentation. For most first-time applications and renewals, Form W-7 is attached to a completed U.S. federal income tax return, generally Form 1040 or Form 1040-NR. However, the IRS provides specific exceptions to the tax-return requirement, so applicants should use the applicable W-7 exception rules rather than assuming every ITIN application requires Form 1040.
- Prepare the Tax Return: Prepare the appropriate federal tax return, generally Form 1040 or Form 1040-NR. If a spouse or dependent is applying for an ITIN, leave that applicant's SSN field blank and attach the corresponding Form W-7. Whether the person is listed as a spouse or dependent and which tax benefit is being claimed depends on the applicable tax rules.
- Complete Form W-7: Complete one Form W-7 for each applicant. Select the reason that actually applies. Current W-7 categories include reason d for a dependent of a U.S. citizen/resident alien, reason e for a spouse of a U.S. citizen/resident alien, and reason g for a dependent or spouse of a nonresident alien holding a U.S. visa. The correct reason depends on the applicant's relationship and tax situation.
- Physical Assembly: The tax return must be signed as required for the filing status, and each ITIN applicant completes and signs their Form W-7 when required. Attach the W-7 application(s) and required supporting documentation to the front of the tax return and submit the package to the current IRS ITIN Operation address. The current 2026 U.S. Postal Service address is Internal Revenue Service, Austin Service Center, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342.
ITIN Eligibility, Exceptions & Renewal
An ITIN is issued only when the applicant has a federal tax purpose and is not eligible for an SSN. Spouses and dependents generally must be claimed for an allowable tax benefit or file their own federal return. Common W-7 filing reasons include spouses or dependents of U.S. citizens or resident aliens and spouses or dependents of nonresident-alien visa holders.
A federal tax return is generally required with Form W-7, but specific exceptions can apply, including certain passive-income withholding, treaty, mortgage-interest, and FIRPTA situations. Do not assume an exception applies without matching the application to the current W-7 instructions.
An ITIN that is not used on a federal income tax return for three consecutive tax years expires after the third year of non-use. When the ITIN is expired and will again be used on a federal income tax return, the holder must renew it with Form W-7 and the applicable tax documentation.
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:
You can submit original supporting documents, including a passport, by mail to the IRS ITIN Operation. The IRS states that original documents are returned to the mailing address on Form W-7. If you need the documents within 60 days, consider using a designated TAC or CAA, or submit properly certified copies from the issuing agency when permitted.
NOTE: Original documents are valuable, so applicants should consider the document-verification options before mailing them.
An IRS Certifying Acceptance Agent (CAA) can complete and review Form W-7, authenticate specified supporting documents, complete Form W-7 (COA), and submit the application package to the IRS. CAAs are fee-based and fees vary by provider. For dependents, CAAs can authenticate passports and civil birth certificates; certain other dependent documents must still be sent to the IRS.
BENEFIT: A CAA can let you avoid mailing qualifying original documents yourself.
Book an appointment at a designated IRS Taxpayer Assistance Center (TAC) that provides ITIN services. The TAC can authenticate most supporting documents and return authenticated documents at the appointment. TAC service is free, but appointments are required and availability varies by location.
BENEFIT: No IRS fee is charged for the document-authentication service.
Acceptable Identity Documents
The IRS currently lists 13 acceptable document types to establish identity and foreign status. The table below shows the principal role each document can play; additional dependent-residency rules can apply. A passport is generally the only stand-alone document, although certain dependents need additional U.S.-residency documentation when the passport lacks a U.S. date of entry:
| Supporting Document | Proves Identity | Proves Foreign Status |
|---|---|---|
| Passport (Stand-alone) | ✔️ Yes | ✔️ Yes |
| National Identification Card | ✔️ Yes | ✔️ Yes |
| Civil Birth Certificate | ✔️ Yes | ✔️ Yes* |
| Medical / School Records | ✔️ Yes | ✔️ Yes* |
| USCIS Photo Identification | ✔️ Yes | ✔️ Yes |
| U.S. Visa | ✔️ Yes | ✔️ Yes |
| U.S. State ID Card | ✔️ Yes | ❌ No |
| Foreign Voter Registration Card | ✔️ Yes | ✔️ Yes |
| U.S. Military ID | ✔️ Yes | ❌ No |
| Foreign Military ID | ✔️ Yes | ✔️ Yes |
| Foreign Driver's License | ✔️ Yes | ❌ No |
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ITIN At-A-Glance
Related Tax Guides
Related US Tools & Guides
Frequently Asked Questions (FAQ)
• IRS Form W-7 Application Details: irs.gov/form-w7
• IRS Revised Application Standards for ITINs: irs.gov/itin-standards