How can I get an ITIN for my child?

At the end of 2017, Congress made some confusing changes to the tax rules governing “non-resident aliens.” Personal exemptions for dependent spouses and children were temporarily reduced to zero. This change applies to tax years 2018 through 2025.

The IRS implemented this rule change by restricting ITINs to spouses and dependent children who were filing their own tax returns or were qualified for an “allowable [IRS] tax benefit.” The instructions for ITIN applications conflict with the instructions to the tax form, resulting in confusion and public criticism.

IRS reminder ITINs for spouses and dependent

“For tax years after December 31, 2017, spouses and dependents who could have been claimed in previous years for the personal exemption are not eligible for an ITIN or to renew an ITIN, unless they qualify for an allowable tax benefit or they file their own tax return. The individual must be listed on an attached U.S. federal tax return with the schedule or form that applies to the allowable tax benefit.”

⚠️ Dependents can be claimed as exemptions only for tax years prior to 2018.