How to Claim Foreign Dependents: Understanding ITINs for Family Members

Getting ITINs for Family Members Outside the U.S.

If your family members in another country qualify as your dependents for U.S. tax purposes, they need Individual Taxpayer Identification Numbers (ITINs) to be claimed on your return. Here’s how the ITIN process works for foreign family members.

When a Foreign Family Member Needs an ITIN

Foreign dependents need an ITIN to be claimed on your U.S. tax return. They also need an ITIN if they receive U.S.-source income (dividends, rental income, etc.) subject to U.S. tax withholding.

How to Apply for an ITIN for a Foreign Dependent

1. Complete Form W-7 for each dependent
2. Gather supporting documents: passport (most reliable), national ID card, foreign birth certificate
3. Submit original documents or certified copies
4. Option 1: Mail to IRS ITIN Operation, Austin, TX
5. Option 2: Use a Certified Acceptance Agent (CAA) who can certify copies so originals stay with you
6. Option 3: Visit an IRS Taxpayer Assistance Center

Processing Time and What to Expect

ITIN processing takes 7-11 weeks during peak tax season (January-April) and 4-6 weeks at other times. The IRS will mail the ITIN to the address on the W-7 form.

Important Limitation

Remember: even with an ITIN, foreign dependents must meet the IRS residency test (U.S., Canada, or Mexico) to qualify for most tax credits. ITINs alone don’t create eligibility — your family member must also meet all other dependency requirements.

Use a CAA: Find a Certified Acceptance Agent at IRS.gov/individuals to avoid mailing your family’s original passports abroad.