Hi, I am currently in the process of applying ITIN for my child (1-year-old- Indian citizen) to claim as dependent on my tax return. We are from India and I got her passport copy certified by the Indian consulate. Even though her passport has the date of entry seal, to be on safer side I also got the medical/immunization record from the hospital for US resident. I have already applied for extension and when I was ready to mail all my documents I found the following link on IRS site about specific documents for minor dependents and India.

https://www.irs.gov/taxtopics/tc857.html

Topic 857 - Individual Taxpayer Identification Number (ITIN)


If the ITIN is for a dependent, the documentation must prove that the dependent is a U.S. National or a resident of the United States, Mexico, Canada, Republic of Korea (South Korea), or India


If the dependent is a minor, the documentation must establish the relationship between the dependent and the representative signing the application on the dependent's behalf. This could include a birth certificate,


In the case of dependents that are residents of the Republic of Korea (South Korea) or India, refer to Publication 519, U.S. Tax Guide for Aliens, for additional documentation that may be required.

I am not sure whether I need to include the birth certificate since I am signing the W7 and do I need to include any other documents?

Appreciate your time and answer
Thanks

I assume that the child spent at least 183 days of 2016 in the United States, including EVERY day of the month of December 2016.

If yes, then the certified passport should be sufficient documentation to submit with the Form W-7.

However, if the child is here in the U.S. I recommend that you make an appointment with the local IRS TAC and bring the child and the passport to the IRS for inspection, along with tax return. The rejection rate for ITIN applications is MUCH lower than mailing in the Indian Government certified passport photocopy.

If you want a 100% chance of approval, email me at the email address in my profile and I will explain how my CAA service works.

Atlanta Tax Expert

I am applying using the first-year choice for my child. She got more than 31 days continuous presence in 2016 and resident for 2017 based on substantial presence test as of July 2.

Thanks

Okay; I STILL recommend that you take the child and passport to the IRS TAC for inspection of the passport and submission.