Applying for an ITIN as an H4 Visa Holder: A Step-by-Step Guide

If you have an H4 visa, that means you’ve traveled to the United States to live with a spouse or parent who is an H1B visa holder. Unlike H1B visa holders, H4 visa holders are not eligible to receive a Social Security Number and therefore cannot file taxes using one.

It’s easy to assume that you can’t file taxes without a Social Security Number, but that’s not the case for H4 visa holders. The IRS requires H4 visa holders to file an annual tax return. In fact, most individuals in the United States, including green card holders, must pay taxes on their worldwide income to the IRS. Even if you do not have any income from a U.S.-based source to report on your tax return, you still have to report foreign income sources and investments. 

An Individual Tax Identification Number (ITIN) is a unique 9-digit number issued by the IRS. It is specifically for individuals who are required to file a tax return but are not eligible to obtain a Social Security Number (SSN). 

An ITIN is only intended for tax purposes and will not be used for any other purpose. Note that having an ITIN does not change your immigration status or provide work authorization.

How to Apply for an ITIN number

Step 1: Get Form W-7. You can get the form online on the IRS website, request one by mail by calling the toll-free assistance number, or get it from an authorized acceptance agent.

Step 2: Fill out Form W-7 (instructions are outlined in the next section).

Step 3: Gather your supporting documents (listed below). You’ll need to provide proof of identity and foreign status, such as a passport and a copy of your H4 visa.

Step 4: Choose how you will submit:

• Option 1: Mail your W-7, tax return, proof of identity, and foreign status documents to the IRS at the address provided on the form.
• Option 2: Apply for an ITIN in person using an IRS-authorized Certified Acceptance Agent.
• Option 3: Make an appointment at a designated IRS Taxpayer Assistance Center.

Step 5: Wait seven weeks for your ITIN. The IRS will process your application and will assign you an ITIN.

Step 6: If necessary, you can check the status of your application seven weeks after submitting Form W-7 and your tax return by calling the IRS at 800-829-1040 if you are in the U.S. or 267-941-1000 if you are outside of the U.S.

Important Note: If the tax return you attach to Form W-7 is filed after the return’s due date, you may owe interest and penalties. 

How to Complete Form W-7,  Application for IRS Individual Taxpayer Identification Number

The primary document used to apply for an ITIN number is Form W-7. The form must be completed in full and signed by the applicant.

Here is how you’ll fill out Form W-7:

1. Check the box that indicates if you’re applying for a new ITIN or renewing an existing ITIN.
2. Indicate your reason for filing the form. There are different reasons why you may need to fill out this form such as not being eligible for an SSN and needing to file a U.S. federal tax return or claim a U.S. tax treaty benefit. The W-7 form is also required in some circumstances to file for tax credits, health coverage exemptions, or document other forms of income. It’s important to select the reason that most accurately corresponds to your situation. You can select an “other” box if your reason for applying does not fit in any other box.
3. Complete your personal information including name, mailing address, foreign address, and birth information. Make sure this information matches the attached certified copy of your passport. A certified copy of your passport is not the same as getting it notarized. To do so, you will have to go to the issuing agency and they will certify and stamp it.
4. Next, indicate what type of identification documents you are using. You can use a passport, driver’s license, or USCIS documentation. You’ll also need to provide the date you entered the U.S.
5. If you are applying for an ITIN renewal, provide your current ITIN number.
6. If you are in the U.S. for higher education, provide the institution name, city, and state of the university or college and your length of stay.
7. Finally, sign and date the form.

The most challenging part of this form is getting a certified passport. There are other forms of identification available, but they require more documentation.

How to Get an ITIN Number for a Child

You might need to obtain an ITIN for your child if they have an income subject to U.S. taxes, are going to be claimed as a dependent on a tax return, have received a gift or inheritance from a foreign source, or are pursuing educational opportunities, applying for health insurance, or opening a bank account.

The process of obtaining an ITIN for a child is similar to obtaining one for an adult:

1. Gather the required documents, which include a valid passport for the child, a completed Form W-7, and original or certified copies of the child’s birth certificate or other government-issued identification that confirms the child’s identity and foreign status.
2. Fill out Form W-7: this form must be completed in full and signed by the parent or legal guardian of the child.
3. Submit the application and required documents through mail, in person, or with a Certified Acceptance Agent.

Documents You’ll Need to Submit an ITIN 

• Completed W-7 
• The appropriate federal income tax return document—This could be Form 1040, Form 1040A, or Form 1040EZ.  The completed W-7 should be attached to the front of the tax form. It is important to note that you should not file your tax return document separately to the addresses listed on Form 1040 or 1040A. Instead, the tax return document and Form W-7 should be sent together to the address listed in the Form W-7 instructions.
• Proof of foreign status and identity—A passport is considered the only stand-alone document when applying for an ITIN because it is issued by a foreign government and contains the applicant’s personal information (name, photograph, and date of birth) and foreign status information (nationality and country of residence). This makes it a reliable document for the Internal Revenue Service (IRS) to verify the applicant’s foreign status and identity.

Additionally, a passport contains an expiration date and a date of entry into the United States, which can be used to establish U.S. residency for those dependents who need to prove it. Passports are also considered secure forms of identification, with multiple security features making them difficult to counterfeit.

It’s worth noting that although a passport is the only stand-alone document, the IRS may require additional documentation in order to prevent fraud or if a passport is expired. 

Additional documents could include:

• USCIS photo identification
• Visa issued by the U.S. Department of State
• U.S. driver’s license
• U.S. military identification card
• Foreign driver’s license
• Foreign military identification card
• National identification card (must contain name, photograph, address, date of birth, and expiration date)
• U.S. state identification card
• Foreign voter’s registration card
• Civil birth certificate
• Medical records (valid only for dependents under age 6)
• School records (valid only for a dependent under age 18 if a student)

When Should I Apply for an ITIN?

You can apply at any time when you have a filing or reporting requirement.  It’s best to apply as soon as possible. This will help you avoid any delays in processing your tax return and ensure that you don’t have to pay penalties or interest if the IRS has not yet assigned an ITIN number.

It’s worth noting that even if you are not currently required to file taxes, it’s still a good idea to apply for an ITIN to have it for future use since it can also be helpful for other purposes such as opening a bank account.

ITIN and Privacy

The IRS does not disclose taxpayer information to immigration enforcement agencies without a court order. Any information provided to the IRS through Form W-7 is kept confidential and secure.

However, ITINs do not provide legal work authorization or immigration status; they are only for tax purposes. Therefore, they cannot be used to apply for a driver’s license, state ID, credit card, bank account, housing, or other benefits.

H4 visa holders also need to protect their ITIN information. Remember that the IRS will never contact taxpayers via email, text, or social media. The IRS will not threaten lawsuits or contact you asking for identity protection pins. You should only provide your ITIN to authorized individuals or organizations, such as their tax preparer, and should never give it out over the phone or through email.

Changes in Available Tax Credits for Children with an ITIN

In 2018, changes to the tax code under the Tax Cuts and Jobs Act (TCJA) impacted the eligibility of certain tax credits for ITIN holders. One of the most notable changes was the restriction on claiming the Additional Child Tax Credit (ACTC) and the Child Tax Credit (CTC) for children with an ITIN.

Previously, ITIN holders could claim the ACTC and CTC for their children, even if they did not have an SSN. The TCJA also made changes to the refundability of the child tax credit. Before 2018, the Additional Child Tax Credit (ACTC) was refundable, meaning taxpayers could receive a refund even if they didn’t owe any taxes. But the TCJA limited the refundability of the ACTC to 15% of earned income over $2,500.

The Benefits of Filing Taxes with an ITIN

Filing taxes in the U.S. can be complicated. However, there are benefits to ensuring you remain compliant with U.S. tax laws and regulations. First and most importantly, you avoid fines or penalties for failing to submit an annual tax return.

Additionally, you may be able to claim deductions for expenses such as education, medical expenses, and mortgage interest, which can lower your tax liability. Having an ITIN also makes it easier to open a bank account as it serves as a form of identification.

Another benefit of having an ITIN and filing taxes is that it can help establish a credit history. This can be important if you plan to apply for a loan, a mortgage, or other types of credit in the future. By filing taxes and showing that you have a history of paying taxes, you can demonstrate to lenders that you are a responsible borrower. Lastly, if you have paid more taxes than you owe, you can claim a refund of the taxes withheld from your income.

Scott D. Pollock & Associates, P.C. Can Help You Navigate the ITIN Application Process

Whether you’re an H1B, H4, or any other non-citizen visa holder, obtaining an ITIN is an important step to take when living and working in the U.S. The experienced immigration attorneys at Scott D. Pollock & Associates, P.C. are well-versed in the requirements for applying for an ITIN and can help you navigate the application process.

We can guide the documents you need to submit and make sure that your application is filed correctly with the IRS so you can reduce the chances of facing any delays or rejections. Contact us today to learn more about how we can help you get an ITIN.

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