Table of Contents
Social security number (SSN). Dependents who are required to file a tax return must have an SSN. To apply for an SSN, file Form SS-5 with the Social Security Administration. You can go to the website www.socialsecurity.gov for more information.
Individual taxpayer identification number (ITIN). The IRS will issue an ITIN to a nonresident or resident alien who does not have and is not eligible to get an SSN. To apply for an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. It takes 6-10 weeks to get an ITIN. The ITIN is entered wherever an SSN is requested on a tax return. If you are a nonresident alien applying for an ITIN to file a tax return, you generally must attach your original, completed return to Form W-7 to get an ITIN. If you are required to include another person's SSN on your return and that person does not have and cannot get an SSN, enter that person's ITIN.An ITIN is for tax use only. It does not entitle you to social security benefits or change your employment or immigration status under U.S. law.
Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.
Part 1 of this publication explains the filing requirements and other tax information for individuals who can be claimed as a dependent
on another person's tax return.
Part 2 explains how to report and figure the tax on investment income of certain children (whether or not they can be claimed as dependents).
Internal Revenue Service
Individual and Specialty Forms and Publications Branch
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613
501 Exemptions, Standard Deduction, and Filing Information
550 Investment Income and Expenses
Form (and Instructions)
W-4 Employee's Withholding Allowance Certificate
8615 Tax for Certain Children Who Have Investment Income of More Than $1,900
8814 Parents' Election To Report Child's Interest and Dividends
See How To Get Tax Help near the end of this publication for information about getting these publications and forms.
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