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The taxpayer may request INIT for dependent children - That is not an issue.The main question - what is the reason he need to apply for ITIN for children?If he applying in order to claim children as dependents - then ITIN application must be filed WITH the tax return.The procedure is as following - he prepares the tax return and claim children as dependents, then sends that tax return as a attachment to INIT application indicating that as a reason.
The IRS will assign the IIIN and after that - will process the tax return.
My clients are all going to live in the USA , they came as investor and they are going through the immigration process. They both have Social already, being that they are already living here and they are going to report taxes going further they should be allow to get the credit for their kids like a regular tax payer . I would think . My question is would the IRS give out the ITIN for two depent of a tax payer.
Yes - if children are not eligible for SSN based on their immigration status - and the ITIN is required to claim them as dependents - the IRS will issue ITIN.That is just a matter to follow application procedure and provide all required supporting documents.
How do i know which are the require they need.
All requirements are listed in instructions for form W7
see page 2
How To ApplyYour application must include all of the following.1. Your completed Form W-7.Note. If you submit a Form W-7, all later ITIN notices and correspondence that you receive will be in English.2. Your original, valid tax return(s) for which the ITIN is needed. Attach Form W-7 to the front of your tax return. If you are applying for more than one ITIN for the same tax return (such as for a spouse or dependent(s)), attach all Forms W-7 to the same tax return. After your Form W-7 has been processed, the IRS will assign an ITIN to the return and process the return.
3. The original documents, or certified copies of these documents from the issuing agency, that support the information provided on the Form W-7. The supporting documentation must be consistent with the applicant's information provided on Form W-7. For example, the name, date of birth, and country(ies) of citizenship must be the same as on Form W-7, lines 1a, 4, and 6a.
On the top of the w7 we have letter with especific a through h wich letter should i use for the dependent , and my situation ..
The main question is WHY we apply for ITINs?
The main question is WHY we apply for ITINs?If we apply because of claiming children as dependent - then we follow these requirements.W7 application must have all required information plus attach all documents.If you think that additional letter with explanation is needed - you may attach that letter - but generally that is not required.Original documentation submitted for a dependent must include a civil birth certificate (unless a passport is submitted).
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