Form W-7, ITIN

[geekgirldany]

I have a client that is wanting to get ITINs for his wife and child. They are currently living in Mexico. I am little confused on the ID requirements.

From my understanding his wife would have to submit a Birth certificate and photo id. His son is it only his birth certificate that is required?

Below is what I got from Pub 1915

If a passport is not submitted then a combination of at least two other current documents displaying the applicant’s name and photograph, and supporting their claim of identity and foreign status must be provided. With the exception of children under 14 years of age (under 18 years of age if a student), at least one document submitted must contain a recent photograph.

From reading this it sounds like something with the child's photo has to be submitted???
Other things I have read say different. The last time I did a W-7 I believe they only sent in a birth certificate.

Would appreciate any help.

[Koss]

ITIN Application

You are misreading the last sentence of that paragraph.

Children under 14 do not need to submit an ID with a photo, but they still have to submit two pieces of ID.

There are a few documents that are acceptable--very few.

What usually works is the birth certificate and the immunization record.

Or an official grade report from the school.

Where you been, anyway? I was wondering why we haven't heard from you...

BMK

[geekgirldany]

Thanks Burton for clearing that up. Yes, the last sentence was messing me up. I read on the IRS website something different... so was a little confused.

I've been around I check the board everyday but by the time I check most postings have been answered. Also just trying to take it easier this tax season. If that is possible. I've got a set time I am in the office now and do not work past that time. Still working on getting my heart rate settled down and found out Friday I have high blood pressure. Unfortunately it is not a good time to start taking meds for that. Ugg.