Claiming a Non-Citizen Spouse and Children On Your Taxes

By Alex Oware on 06/24/2015 10:00 PM

Question: I am a US Resident Alien and looking to get ITINs for my wife and child. They are currently living in Mexico. What are the ID requirements for ITIN?


Answer: Unless both the wife and child send a passport, they are required to send in 2 documents-- one establishing identity and the other establishing foreign nationality.  Only original documents, or copies certified by the issuing authority, will be accepted.


With the exception of children under 14 years of age (under 18 years of age if a student), at least one document submitted must contain a recent photograph.

Children under 14 do not need to submit an ID with a photo, but they still have to submit two pieces of ID. There are a few documents that are acceptable--very few. What usually work is the birth certificate and the immunization record, or an official grade report from the school.

***Disclaimer: I am a tax accountant and a CPA , but I am not your accountant or advocate (Unless you have signed up to my services). This communication is not intended as tax advice, and no tax accountant -client relationship results**