How do I get an ITIN for an H-4 dependent?

Publication 1915 says any nonresident alien with an Employment Authorization Document (EAD), or already allowed to work in the US, is eligible for an SSN. With an EAD, don't file a W-7 unless Social Security turns you down, and then attach the denial.

Some H-4 spouses can get an EAD. USCIS allows it when the H-1B spouse has an approved Form I-140 or an extension of stay under AC21. You apply with Form I-765 and can't work until the EAD arrives.

It depends on the H-1B holder's tax status, which follows the residency tests in Publication 519, not the visa.

• H-1B holder is a resident alien. A joint return is possible, since the IRS lets someone without an SSN file jointly with a spouse who's a US citizen or resident alien. Check box e for the spouse and box d for each child.
• H-1B holder is a nonresident alien. Check box g for each child, attach a copy of their visa and enter their US entry date on line 6d. Box g only covers spouses for tax years before 2018, so an H-4 spouse needs a joint return or their own return.

A child with an ITIN can't count for the child tax credit, but may qualify you for the $500 credit for other dependents if the child is a resident alien.

1. 1

   Prepare the H-1B holder's return

   List the H-4 family members, leave their SSN boxes blank and check the box or attach the form for each tax benefit.

2. 2

   Fill in a W-7 for each person

   A valid passport with the H-4 visa is enough to prove identity and foreign status. For a child, a passport with a US entry date also proves US residency. Send the original or a copy certified by the issuing agency. A certified copy must include every US visa page.

3. 3

   Send it by the return's due date

   Attach the W-7s to the front of the return. Mail it to the IRS in Austin or apply in person at an IRS Taxpayer Assistance Center or with an acceptance agent.