Can i apply ITIN for my kids who are on L2 visa and came to USA in Aug'19? I am on L1-A visa and my spose got SSN (she is on L2 visa), i think she DO NOT require ITIN.

[LinaJ2020]

Yes, you can apply for an ITIN for your child.  Since your spouse has an SSN already, she does not need an ITIN. 

The IRS issues Individual Taxpayer Identification Numbers ITINs to people including taxpayers and dependents who need to file taxes, but do not qualify for Social Security numbers (SSNs). 

To apply for an ITIN, click here ITIN application.

[prasaith3]

Thank you for the confirmation. please help me to get the clarity on my below query?

is there any rule that, applicant (in my case my Kids) should be present in USA for more than 180 days timt in year 2019 to get the eligibility to apply ITIN?

my kids came to USA in August'2019 month so they have completed 5months (150 days) in 2019.

[KarenJ2]

Dependents need to provide proof of US residency with their application for an ITIN .  They will need to meet the 183 day Substantial Presence Test.

Please see page 3 of the following for documentation to provide to prove dependents' residency.  Instructions for Form W-7

[AhmedK]

Hi

I am also on a L1 Visa, my wife is on L2 she has a SSN.

My son is 4 years old he does not have an SSN.

Is an ITIN still valid to claim child tax credit for 2021 tax filing?

Thanks

Ahmed

[DianeW777]

No, the regular Child Tax Credit (CTC) is not available for a child who has an ITIN.  However, the 'Other Dependent Credit' (ODC) is allowed for a dependent with an Individual Tax Identification Number (ITIN). 

An ITIN is issued by the IRS to people who are not qualified for a Social Security number but are required to file a U.S. tax return. As a nonimmigrant on an L-1 visa, you and any dependents claimed on your tax return must have an ITIN in order to file your income tax.  Generally, dependents (H4 visa, L2 visa, F2 visa) should apply for an ITIN number. 

If you apply for an ITIN on or before the due date of your 2021 return (including extensions) and the IRS issues you an ITIN as a result of the application, the IRS will consider your ITIN as issued on or before the due date of your return.

If you have dependents who don't qualify for the Child Tax Credit, you may be able to claim the Credit for Other Dependents. The maximum credit amount is $500 for each dependent who meets certain conditions. These, include:

• Dependents who are age 17 or older.
• Dependents who have ITINs.
• Dependent parents or other qualifying relatives supported by the taxpayer.
• Dependents living with the taxpayer who aren't related to the taxpayer.

The credit begins to phase out when your income is more than $200,000. This phaseout begins for married couples filing a joint tax return at $400,000.

• SSNs for Noncitizens

[athulp]

My child is currently on L2 status and does not have an SSN. Is it mandatory to get an ITIN since she does not have any income in 2021?

[DaveF1006]

It depends on whether or not you are claiming your child as a dependent on your tax return. if you are filing a return claiming your child as a dependent, please follow the guidelines written by DianeW in this Turbo Tax link. Diane does a very thorough job in outlining the steps you must take to ensure your child is issued an ITIN and for you to claim his/her as a dependent.

[ibOp]

hi! We arrived last year July 2023 and it has been 8 months. My husband is an L1-B Visa and me as a wife (unemployed) and my 2 children (ages 7 and 3) are under L2 Visa. My husband already submitted his tax return and received his tax refund but we were wondering if we can still get our children ITIN and claim for a child tax credit or the other dependent credit? My husband was able to claim me since I am unemployed and I have SSN but my children are not allowed to get SSN. Thank you so much for the help!!

[JotikaT2]

You will only be able to claim the Child Tax Credit if the children have Social Security numbers.  Please see this link for additional requirements that must also be met.

If you are able to get ITIN's for the children, then you might be able to claim the Credit for Other Dependents.  This credit is $500 per qualifying child or relative.

If you are able to obtain either of these numbers for your children, follow the instructions in this link to amend your returns.

Also, your husband would not be able to claim you as a dependent.  If anything, he should have filed the tax return using the married filing jointly filing status.  This typically provides the highest tax benefit for your situation.

@fuvimarie