How do I get an ITIN for my spouse or child?

A spouse or dependent can get an ITIN only if they aren't eligible for an SSN and either file their own return or you claim them for one of these allowable tax benefits. Listing them on your return isn't enough on its own.

A child needs an SSN, not an ITIN, to count for the child tax credit. A child with an ITIN may still get you the credit for other dependents.

Each person sends a passport, or two documents if they don't have one. One of the two needs a photo, except for children under 14, or under 18 if they're students. A child under 18 without a passport needs a civil birth certificate. Medical records work for children under 6 and school records for students under 24. All must be originals or copies certified by the issuing agency.

Dependents also need proof of US residency. A passport with a US entry date covers it. Otherwise add a US school or medical record, a state ID or driver's license, a US visa, or, from age 18, a US bank statement, rental statement or utility bill. Dependents from Canada or Mexico skip this unless you claim them for the credit for other dependents. So do dependents of US military stationed overseas.

1. 1

   Prepare your tax return

   List them, leave their SSN boxes blank and attach the form or check the box for the benefit. Tax software may not check the credit for other dependents box when there's no number, so check it yourself.

2. 2

   Fill in a W-7 for each one

   Check box e for a spouse or box d for a dependent of a US citizen or resident alien. Write your name and your SSN or ITIN, and for a dependent their relationship to you.

3. 3

   Send it all together by the due date

   Attach the W-7s to the front of your return. Mail it or apply in person and bring the family. Taxpayer Assistance Centers can check every dependent document except school and medical records. Certifying Acceptance Agents can only check dependents' passports and birth certificates, so the rest goes by mail.