How to Apply for an ITIN Number as an H4 Dependent

An H4 dependent applies for an Individual Taxpayer Identification Number by filing IRS Form W-7 along with identity documents and, in most cases, the federal tax return the ITIN will appear on. You can send the package by mail, bring it to an IRS Taxpayer Assistance Center, or go through a Certifying Acceptance Agent. Outside of tax season, processing takes about seven weeks.¹

Confirm You Need an ITIN and Not an SSN

An ITIN is a nine-digit tax processing number the IRS assigns to people who have a federal tax obligation but cannot get a Social Security number.² It exists for tax purposes only. It does not authorize work, change immigration status, or qualify you for Social Security benefits.

Most H4 dependents cannot get an SSN, because only noncitizens whom USCIS has authorized to work can receive one.³ An ITIN usually becomes necessary in one of two situations: the H-1B spouse wants to file a joint return that includes the H4 dependent, or the H4 dependent has U.S.-source income of their own (such as bank interest or rental income) that triggers a filing requirement.²

One boundary matters before you start. Some H4 spouses whose H-1B sponsor has an approved I-140 can obtain employment authorization. If you hold an H4 EAD, you are work-authorized and should apply for a Social Security number instead.⁴ If you already have an SSN, you cannot use an ITIN on your tax filings.

Gather Your Identity and Status Documents

A valid passport is the only document that proves both identity and foreign status on its own. Submit an original passport or a copy certified by the issuing government and you need nothing else to establish those two things.⁵ For a dependent applicant, the passport must also show a U.S. entry date to serve as proof of U.S. residency; without that stamp, you will need another document showing residency.

If you do not have a passport, you must submit two documents instead: one proving identity and one proving foreign status, with at least one of them bearing a photograph. Acceptable items include a national identification card, a U.S. visa, USCIS photo identification, a foreign driver’s license, or a civil birth certificate, among others listed in the W-7 instructions.

Even when your passport does all the required work, include copies of your H4-specific paperwork: your H4 visa stamp, your electronic Form I-94, or your Form I-797 approval notice. These are not on the IRS’s formal identity list, but they confirm your immigration category and tend to reduce follow-up questions.

Complete Form W-7 Carefully

Form W-7 is short, and small errors cause most of its delays. At the top, mark whether you are applying for a new ITIN or renewing one. Then select the reason for applying. An H4 spouse being added to a joint return typically selects the reason tied to claiming a tax benefit. An H4 dependent with their own U.S.-source income who is filing a separate return selects the nonresident alien filing option instead.

Enter your name, mailing address, date of birth, country of birth, and country of citizenship exactly as they appear on your passport. Mismatches between the W-7 and your identification are one of the most common reasons applications come back. The form also asks for the document number, issuing country, and expiration date of the foreign identification you are submitting. Sign and date before you send.

Attach the Tax Return the ITIN Will Appear On

You generally cannot get an ITIN without a tax return attached to your W-7. The IRS processes the W-7 first, assigns the ITIN, and then processes the return.⁶ A narrow set of exceptions exists (passive income with third-party withholding, mortgage interest reporting, certain real-property dispositions, and a few others), but most H4 dependents applying for the first time will not qualify for any of them and should plan to include a return.

For couples filing jointly, the return itself is where the H4 spouse’s status gets established. If the H4 spouse is a nonresident alien, the couple can elect to treat the nonresident spouse as a U.S. resident for tax purposes by attaching a signed statement to the joint return for the first year the election applies.⁷ The statement must declare that one spouse was not a U.S. citizen or resident at the end of the tax year, that the other was, and that both choose resident treatment for the full year. It must include names, addresses, and taxpayer identification numbers for both spouses.

Once the election is in place, the H4 spouse must report worldwide income going forward, and neither spouse can generally claim tax treaty benefits as a foreign resident while the election remains active. It stays in effect until it is revoked, the spouses legally separate or divorce, or one spouse dies.⁷

Choose How to Submit

You have three ways to get the package to the IRS. Each handles your identity documents differently.

By Mail

Send the completed W-7, your identification (originals or certified copies), and the attached tax return to:⁶

Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342

If you mail an original passport, the IRS will return it to the address on your W-7, but you will be without it for weeks. If you need your passport for travel or identification during that window, use one of the in-person options instead.

In Person at a Taxpayer Assistance Center

IRS Taxpayer Assistance Centers that handle ITIN services can review the W-7, authenticate your original documents, and return them to you at the end of the appointment. The center then forwards your application package for processing.¹ The service is free and eliminates the mail risk. Not every TAC offers ITIN services, so check the IRS website for a participating location before you go.

Through a Certifying Acceptance Agent

A Certifying Acceptance Agent is an individual or organization authorized by the IRS to verify your identity documents and submit your application for you. Like a TAC, a CAA authenticates documents and hands them back the same day.¹ CAAs charge fees that the IRS does not regulate, so prices vary. Many also prepare tax returns, which can be convenient when you need both.

Applying From Abroad

From outside the United States, you can mail the W-7 and documents to the same Austin address or work with a Certifying Acceptance Agent in your country.⁸ A passport without a U.S. entry date is no longer accepted on its own for overseas applicants, so you will need at least one additional document bearing a photograph to establish identity.

Processing Times and Follow-Up

Allow roughly seven weeks outside of tax season. During the January 15 to April 30 peak, or if you applied from abroad, expect nine to eleven weeks.¹ The IRS will mail you a notice with the assigned ITIN or a letter explaining a rejection. There is no online portal for tracking.

If you mailed original documents and have not received them back within a reasonable time after processing, call 800-908-9982 from the U.S. or 267-941-1000 from abroad (not toll-free).⁹ For general status, call 800-829-1040 from the U.S. or 267-941-1000 internationally.²

What the ITIN Will and Will Not Do at Tax Time

An ITIN lets you file, but it does not unlock every credit. The Child Tax Credit requires the child to have a valid Social Security number; a child listed with an ITIN does not qualify for the CTC or the Additional Child Tax Credit, no matter how clearly every other requirement is met.¹⁰ The Earned Income Tax Credit also requires an SSN for the taxpayer, the spouse on a joint return, and any qualifying child.¹¹

The credit that is open to ITIN holders is the Credit for Other Dependents, worth up to $500 per qualifying dependent. Dependents with either an SSN or an ITIN can qualify, provided the dependent is a U.S. citizen, national, or resident alien and is claimed on the return.¹² The credit phases out starting at $200,000 of modified adjusted gross income ($400,000 for married filing jointly) and is nonrefundable, so it can zero out your tax but will not generate a refund on its own.

Keeping the ITIN Active, and What Happens If You Get an SSN

ITINs expire. If an ITIN is not used on a federal return for three consecutive tax years, it expires on December 31 of that third year.¹³ Renewing uses the same Form W-7, the same documents, and the same submission routes as a new application, and the renewal must be attached to the return the ITIN will appear on.⁶ If an ITIN appears only on information returns like a Form 1099, it does not need to be renewed for that purpose; expired ITINs can continue to be used on information returns.

If your immigration status later changes and you receive a Social Security number, stop using the ITIN for tax filings immediately. You cannot use both. Notify the IRS so your records merge under the SSN; otherwise, wages and withholding reported under each number stay separate and can reduce a refund you are owed. You can visit a local IRS office or send a letter to the IRS at Austin, TX 73301-0057 with your full name, mailing address, ITIN, a copy of your Social Security card, and a copy of your CP 565 (Notice of ITIN Assignment) if you still have it. The IRS will void the ITIN and tie prior records to your SSN.¹⁴

1
Internal Revenue Service. How to Apply for an ITIN
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Internal Revenue Service. Individual Taxpayer Identification Number
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Social Security Administration. Foreign Workers and Social Security Numbers
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U.S. Citizenship and Immigration Services. Employment Authorization for Certain H-4 Dependent Spouses
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Internal Revenue Service. ITIN Supporting Documents
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Internal Revenue Service. Instructions for Form W-7
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Internal Revenue Service. Nonresident Spouse
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Internal Revenue Service. Obtaining an ITIN From Abroad
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Internal Revenue Service. ITIN Documentation Frequently Asked Questions
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Internal Revenue Service. Child Tax Credit 4
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Internal Revenue Service. Who Qualifies for the Earned Income Tax Credit
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Internal Revenue Service. Understanding the Credit for Other Dependents
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Internal Revenue Service. How to Renew an ITIN
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Internal Revenue Service. Additional ITIN Information