ITIN for Spouses and Dependents of Visa Holders

When a worker comes to the United States on an H-1B or L-1 visa, the spouse and children often arrive in H-4 or L-2 status without a Social Security number (SSN). If the family needs to file a tax return or claim a tax benefit, the IRS can issue an individual taxpayer identification number (ITIN) instead. This page covers who needs one, which benefits qualify, how to apply with Form W-7 and how to keep it valid.

Who needs an ITIN

Typical situations for Indian-American families:

• An H-4 or L-2 spouse without an SSN who will be included on a joint return. If your spouse is a resident for tax purposes, or you choose to treat a nonresident spouse as a resident, you can file jointly, and the spouse needs a taxpayer number. See the residency rules.
• A child without an SSN who you claim as a dependent. A child born in the U.S. is a citizen and gets an SSN, not an ITIN.
• A nonresident alien who must file Form 1040-NR, claim a treaty benefit or get a refund and cannot get an SSN. See Form 1040-NR.
• A foreign seller of U.S. real estate, who needs a number for the withholding certificate. See NRIs investing in U.S. real estate.

If your spouse files separately with no income and is not claimed for a benefit, an ITIN is not available. Green card holders and anyone eligible for an SSN should use the SSN.

Benefits that qualify a spouse or dependent

The Form W-7 instructions list the allowable tax benefits: a spouse on a joint return, head of household status, qualifying surviving spouse status, the American opportunity tax credit, the premium tax credit, the child and dependent care credit and the credit for other dependents. Listing a dependent on the return is not enough by itself. The right box, form or schedule must be included.

Some limits matter for Indian families:

• Child tax credit. For tax year 2025 you need a valid SSN, issued by the due date of the return, for the child. On a joint return, at least one spouse needs an SSN valid for employment. A child with only an ITIN may qualify you for the $500 credit for other dependents if the child is a U.S. resident alien.
• Parents in India. A dependent must be a U.S. citizen, national or resident, or a resident of Canada or Mexico. Parents who live in India are nonresident aliens and generally cannot be claimed.
• Dependents who are residents. Children who pass the green card or substantial presence test are resident aliens for dependent purposes.

How to apply

1. Complete Form W-7 and check the box that matches your reason.
2. Attach your federal tax return, unless you meet one of the listed exceptions.
3. Send an original valid passport or a certified copy from the issuing agency. Without a passport, you generally need at least two other documents proving identity and foreign status. A dependent's passport without a U.S. entry date needs extra proof of U.S. residency, such as school or medical records.
4. Mail the package, visit an IRS Taxpayer Assistance Center or use a Certifying Acceptance Agent, who can verify original documents and return them immediately.

Allow about seven weeks for a response. The IRS says it can take 9 to 11 weeks during filing season (January 15 to April 30) or when you apply from overseas. You do not need an ITIN to request an extension or make an estimated payment.

Renewing an ITIN

An ITIN not used on a federal return for three consecutive tax years expires on December 31 of the third year. For tax year 2025, an ITIN not used on a return for 2022, 2023 or 2024 expired on December 31, 2025. ITINs assigned before 2013 also expired. Renew only if you need to file, by attaching Form W-7 to your return.

If an SSN becomes available

A spouse who later qualifies for work authorization may become eligible for an SSN. You cannot have both. Once you receive an SSN, stop using the ITIN and write to the IRS so your records are combined.

How we can help

We decide whether an ITIN is needed, prepare the return and Form W-7, check documents against the instructions and track renewals. See H-1B and visa holder services.

Frequently asked questions

General information only, not tax, legal or accounting advice for your situation. Rules, limits and deadlines change; confirm the current rules with the official source or a qualified professional before you act. Reading this page does not create a professional relationship with CPA Tax Payroll and Accounting Corp.