How to File Taxes Without a Social Security Number for a Dependent

You must claim all dependents, even if they don't have a Social Security number.

All dependents in your care must be identified by a tax identification number when you file your taxes, even if that dependent is ineligible for a Social Security number. You should start the process of attaining a tax identification number at least two months before you plan to file your annual taxes because the process can take up to six weeks to complete.

Instructions

1. Determine why your dependent does not have a Social Security number. The reasons the IRS accepts a dependent not having a Social Security number include situations where the dependent died in the year of his birth, the parent is in the middle of an adoption process or the dependent is not a U.S. citizen.

2. Write "Died" on the second column of line 6C if your dependent died the same year of her birth and you are filing Federal form 1040 or 1040A. Attach copies of any relevant medical records. Refer to your state tax guide to determine where to include this information on a state tax form.

3. Apply for an adoption taxpayer identification number if you still are in the process of adopting a U.S. citizen and have yet to receive that child's Social Security number. File Form W-7A with your local Internal Revenue Service office. It can take up to six weeks for the adoption taxpayer identification number to arrive in the mail.

4. Apply for an individual taxpayer identification number if your dependent is a nonresident, is not a U.S. citizen or is otherwise ineligible to receive a Social Security number. File Form W-7 with your local IRS office. It can take up to six weeks for the individual taxpayer identification number to arrive in the mail.

Tips & Warnings

• File Form 4868 to extend the deadline for your federal taxes if you run out of time while while waiting for your dependent's taxpayer identification number to arrive.

References

• Internal Revenue Service: Filing Information