- You are a U.S. citizen or green-card holder with a child who has no SSN
- The child lives with you in the United States
- You want to claim head of household or the dependent credit
The situation
“I thought her passport was enough. The school letter was the piece I would never have known to send.”
Carla has a green card and works as a dental hygienist in Houston. Her 9-year-old daughter Sofia moved from Monterrey to live with her in 2023 and is in a pending family immigration case, so she cannot get an SSN yet. Carla’s younger son was born in Texas and has an SSN.
Carla had been filing as single. With Sofia living with her, she could file as head of household and claim the $500 credit for other dependents, but only if Sofia had an ITIN.
Application path
- W-7 reason
- Reason d — dependent of a U.S. citizen or resident alien
- Filed with
- Form 1040 for tax year 2024, head of household, with “Credit for other dependents” checked for Sofia
Because the ITIN was requested for the credit for other dependents, Sofia had to prove U.S. residency even though she is from Mexico. The Mexico and Canada exception does not apply to that credit.
Documents
- Sofia’s valid Mexican passport
- Sofia’s birth certificate
- Certified copy of Sofia’s 2024 school records from her Houston elementary school
- Carla’s W-2 and green card
- Form W-7 with Reason d, listing Carla as parent
- Form 1040, head of household, dependent credit claimed
- Form W-7 (COA) covering the passport and birth certificate
Timeline
- Day 1Call to confirm Sofia met the dependent tests and lived in Houston.
- Day 4Video interview with Carla and Sofia; passport and birth certificate certified.
- Day 12Certified school records arrived from the school district.
- Day 13Package mailed during filing season.
- Week 13ITIN issued; peak-season processing added about four weeks.
Issues we solved
Sofia’s passport had no U.S. date-of-entry stamp because she crossed by land, so it could not prove residency on its own.
For a child under 18, school records showing a U.S. address meet the requirement. We asked the district for certified copies with the registrar’s seal.
A CAA can certify only a dependent’s passport and birth certificate, not school records.
The school records went to the IRS as certified copies from the issuing school, alongside our Certificate of Accuracy for the other two documents.
The numbers
| Standard deduction, single | $14,600 |
| Standard deduction, head of household | $21,900 |
| Credit for other dependents (Sofia) | $500 |
| Child tax credit (son with SSN) | $2,000 |
Sofia qualifies for the $500 credit, not the child tax credit, which requires an SSN.
Outcome
Sofia’s ITIN was issued in thirteen weeks and Carla’s return was processed as head of household with both credits.
When Sofia receives an SSN, Carla will stop using the ITIN and write to the IRS so the two records are merged.
Questions people in this situation ask
Only for some benefits, such as head of household status. For the credit for other dependents, the IRS requires proof of U.S. residency.
No. A Trump Account requires the child to have an SSN valid for employment. A parent can use their own ITIN on Form 4547, but the child needs an SSN.
Only the passport and birth certificate. Any other document must be an original or a certified copy from the issuing agency.
IRS sources
- Instructions for Form W-7 (Rev. December 2024)
- Nonresident aliens — dependents
- Form 4547 — Trump Account Election(s)
This is a representative case. Names and personal details are illustrative; the IRS rules, forms and calculations reflect tax year 2024. It is general information, not tax advice for your situation.