Dependents and proof of US residency

A dependent applicant must prove identity and foreign status, like any other applicant. Some extra rules apply.

Documents and who can authenticate them

• A certifying acceptance agent can authenticate only the dependent's passport and civil birth certificate.
• Any other dependent document goes to the IRS as an original or a certified copy, even when you use a CAA.
• A Taxpayer Assistance Center can authenticate documents for applicants who appear in person, except school and medical records for dependents. You mail those with the package.
• A dependent under 14, or under 18 if a student, does not need a document with a photo.
• A civil birth certificate is required for an applicant under 18 who has no valid passport.

Proof of US residency

With some exceptions, a dependent must also prove US residency. A passport with a US date of entry proves it. Without that passport, add one original document that fits the dependent's age:

• Under 6: a US medical record, a US school record, a US state ID or a visa.
• 6 to 17: a US school record, a US state ID, a US driver's license or a visa.
• 18 and older: a US school record (under 24 only), a US state ID, a US driver's license or a visa. A US bank statement, rental statement or utility bill with the applicant's name and US address also counts.

Who does not need to prove residency

• Dependents of US military personnel stationed overseas.
• Dependents from Canada or Mexico, with conditions. The exemption does not cover a dependent claimed for the credit for other dependents. Read the IRS page for your case.

Time limits on records

• A medical record counts for a dependent under 6. The date of care must be no more than 12 months before the application.
• A school record counts for a dependent under 24. The school term must have ended no more than 12 months before the application.
• When a school or medical record proves residency, it must show a US address.

Sources

IRS pages checked on 2026-11-04.

• IRS, ITIN supporting documents: https://www.irs.gov/tin/itin/itin-supporting-documents
• IRS, ITIN Acceptance Agent Program: https://www.irs.gov/individuals/itin-acceptance-agent-program
• IRS, How to apply for an ITIN: https://www.irs.gov/individuals/how-do-i-apply-for-an-itin