Hi,

I am staying in the US on J-1 visa since 2005 onwards, so I assume am a resident alien for the tax purposes.

Last year, 2007 my son joined with me and he was dependent for at least 9 months. He came to the US on J-2 visa status. So, I had applied for ITIN for my son and along with 2007 tax returns. In W-7 form, I had checked box d it says “Dependent of US citizen/resident alien” and in Line 3 filled foreign address as my Indian address and sent to Austin, Texas.

After few weeks got a letter from IRS saying "we rejected your application based on information you provided on W-7, Line 3, Applicant foreign address, indicates that you, a spouse or dependent claimed on a tax return by a primary taxpayer, are a resident of India, and have been granted an F-2, or J-2 or M-2 visa by the USCIS; and therefore, do not qualify for an ITIN".

Could anyone suggest me what to do in this situation, I will greatly appreciate your help.


Raghunath

In case of a child, many times IRS issues ITIN and at times rejects ITIN.
You should click AtlantaTaxExpert and ask him to suggest what you should do now. He is well experienced in such situations.

Raghunath:

Unfortunately, this happens all too often.

The person processing the ITIN application interprets the W-7 at face value and fails to consider all possibilities and then refuses to make a simple phone call to get all the facts straight.

You probably will need to submit Form 1040X with a fresh Form W-7.

This time, leave the Foreign Address portion blank (which should make it clear that your dependent is located IN the U.S.) and attach a cover letter stating the fact that you are in the THIRD year of your J-1 visa and are considered a resident alien for tax purposes for 2007. Also, provide a copy of YOUR visa to show the date of entry in the U.S.

With the clarification provided by the cover letter, they should then issue the ITIN to your son.

In the cases where someone files W7 of the child with the resident tax return as Married Filing Jointly, the ITIN is mostly approved.

Hi,

Thanks a lot for your answer. I will follow those steps and hope I will get it this time.

Raghunath



Raghunath:

Unfortunately, this happens all too often.

The person processing the ITIN application interprets the W-7 at face value and fails to consider all possibilities and then refuses to make a simple phone call to get all the facts straight.

You probably will need to submit Form 1040X with a fresh Form W-7.

This time, leave the Foreign Address portion blank (which should make it clear that your dependent is located IN the U.S.) and attach a cover letter stating the fact that you are in the THIRD year of your J-1 visa and are considered a resident alien for tax purposes for 2007. Also, provide a copy of YOUR visa to show the date of entry in the U.S.

With the clarification provided by the cover letter, they should then issue the ITIN to your son.

Hi,

Thanks a lot for both atlanta tax expert and MukatA for your quick answers.

Raghunath



In the cases where someone files W7 of the child with the resident tax return as Married Filing Jointly, the ITIN is mostly approved.

Glad to help!

What if you are an illegal alien in the US with an ITIN and you want to apply for an ITIN for your 2 underage illegal dependents. Does the information (immunization card and school report card) have to be from the foreign country they came from or from the US? Also does the foreign address on the W-7 have to be left blank and fill in? The two dependents only have about 2 years in the country.

If you can provide the identification documents required by the W-7 instructions, the ITIN requests should be authorized.