Hi, I am from India with the L1B Visa, My spouse and kid are with me, they are in L2B Visa. Me and spouse has got the SSN, do I need to apply the ITIN number for my Kid (18 months old) for Tax Exemptions? If yes, what is the procedure? Kindly Adivce

Yes, you DO need to apply for an ITIN for the child when you file jointly with your wife, claiming the child as a dependent and qualifying for the $1,000 Child Tax Credit. You MAY need to wait until you qualify for the Substantial Presence Test; that depends on WHEN you first arrived in the U.S.

To apply for an ITIN, you need to complete Form W-7 for your child. You need to make a photocopy of his/her passport, then get photocopy notarized. This can be done at your local bank in most states in the U.S.

If you need professional help to submit the Form W-7 and tax return, email me at [email protected].