Can you claim a dependent with an ITIN?

The identification rule

You must show the SSN of any dependent you list in the Dependents section of Form 1040 or 1040-SR. The publication warns that if you leave it out when required or show an incorrect one, certain tax benefits may be disallowed. The SSN is the default; the other numbers exist for people who cannot get one. The checker above walks through which number fits.

If the dependent has no SSN yet

If the person you expect to claim does not have an SSN, you or that person should apply as soon as possible on Form SS-5 with the Social Security Administration. It usually takes about 2 weeks once the SSA has all it needs. If the number will not arrive by the due date, you can file Form 4868 for an extension of time to file. A baby born and dying in 2025 without an SSN is a special case: attach a copy of the birth certificate, death certificate or hospital records showing the child was born alive, and enter DIED in row (3) of the Dependents section.

When an ITIN is the right number

If the dependent is a resident or nonresident alien who does not have and is not eligible to get an SSN, the dependent must apply for an ITIN, using Form W-7, Application for IRS Individual Taxpayer Identification Number. The publication says that if a dependent does not have and cannot get an SSN, you must show the ITIN or ATIN instead. You can check an ITIN's format with the ITIN format validator, which tests the pattern only and cannot tell you whether the IRS issued it.

When an ATIN applies

A child placed with you by an authorized placement agency may be claimed as a dependent, but if you cannot get an SSN or ITIN for the child, you must get an ATIN from the IRS. You apply on Form W-7A, Application for Taxpayer Identification Number for Pending U.S. Adoptions. The child still must meet the relationship and other dependent tests.

The number is not the whole test

An ITIN lets you put a name on the line but does not decide who can be claimed. Table 5 requires that a dependent be a U.S. citizen, a U.S. resident alien, a U.S. national, or a resident of Canada or Mexico, with a narrow exception for certain adopted children. The person must also be your qualifying child or qualifying relative. A foreign student placed in an American home for a temporary period through an exchange program generally is not a U.S. resident and cannot be claimed. See the dependent living outside the US page for the residency test.

Worked scenarios

Scenario 1: your 6-year-old child is a resident alien who lives with you and has no SSN and is not eligible for one. You apply for an ITIN on Form W-7 and show it on the return; the child must still meet the qualifying child tests. Scenario 2: your newborn has no SSN yet by the due date. Apply on Form SS-5 and consider Form 4868. Scenario 3: you are adopting a child placed with you by an agency and the child has neither an SSN nor an ITIN. Get an ATIN on Form W-7A. Scenario 4: a child was born and died in 2025 with no SSN; attach the documents and enter DIED.

What can go wrong

A missing or incorrect number can lead to disallowed benefits, not just a processing delay, so confirm every digit against the card or notice before you file. The publication does not list which credits are affected; see the Form 1040 instructions and the instructions for the credit you claim for the identification rules that each one adds. A person who is not eligible to be a dependent does not become one by getting an ITIN.

Sources

• IRS Publication 501, Dependents, Standard Deduction, and Filing Information (2025): Social Security Numbers (SSNs) for Dependents (No SSN; Born and died; Alien or adoptee with no SSN; Taxpayer identification numbers for aliens and adoptees); Dependents (Table 5; Citizen or Resident Test). Read November 2, 2026.

Edition read: Publication 501 (2025), for use in preparing 2025 returns. Dollar limits and dates in this publication are for 2025; check the current publication and form instructions for your tax year. This page summarizes the publication and does not replace it.