Applying with an ITIN | Washington State Working Families Tax Credit

Washington state’s Working Families Tax Credit (WFTC) is not only available to people who have a Social Security Number (SSN), but also to those who file their federal taxes with an Individual Taxpayer Identification Number (ITIN).

Video: Applying with an ITIN (2:54)

About ITINs

An ITIN is a number issued by the IRS to individuals who are required to report federal taxes to the IRS but are not eligible for an SSN. An ITIN is issued regardless of immigration status.

To qualify for the WFTC, you must apply using a valid ITIN or valid SSN. If you are including your spouse or children on the application, they must also have a valid ITIN or valid SSN.

If you are waiting for the Internal Revenue Service (IRS) to issue an ITIN to you or your family members, you may still submit your application. We will hold your application until you provide us with your ITIN information.

Frequently Asked Questions

I don’t have a Social Security Number (SSN), can I apply for the Working Families Tax Credit (WFTC) program with an Individual Taxpayer Identification Number (ITIN)?

Yes. You can use your valid ITIN to apply for the WFTC program.

If I do not have an ITIN, how can I get one?

You can file Form W-7, Application for the Internal Revenue Service (IRS) Individual Taxpayer Identification Number (ITIN), with your federal income tax return. You must also include original documentation or certified copies from an issuing agency to prove identity and foreign status. For more information about how to apply, visit www.irs.gov/individuals/how-do-i-apply-for-an-itin.

What is a valid ITIN?

The Individual Taxpayer Identification Number (ITIN) is a tax-processing number issued by the Internal Revenue Service (IRS) to ensure that people—including undocumented immigrants—can file their taxes regardless of their immigration status.
A valid ITIN is one that was issued by the IRS and has not been revoked or expired.

Why would I want to get an ITIN?

An ITIN is primarily for purposes of filing federal taxes, but there are other benefits, including eligibility for WFTC. Some institutions will accept an ITIN to open a bank account, get a driver’s license, apply for loans, obtain a credit card, etc.

When does an ITIN expire?

If your ITIN was not included on a U.S. federal tax return at least once for the previous three tax years, your ITIN will expire on December 31st of the fourth year. For more information about expired ITIN numbers, visit www.irs.gov/individuals/itin-expiration-faqs.

Can I submit my WFTC application while I am waiting for my ITIN to be issued by the IRS?

Yes. The WFTC application must be submitted the year the tax return is due or within three-years after that. If the IRS has received your ITIN application, your WFTC application will be accepted as timely if it is filed the year the tax return is due or within three-years after that even if your ITIN has not yet been issued. However, your application will not be processed, or the refund issued until you receive your ITIN from the Internal Revenue Service (IRS). Once the IRS issues the ITIN, you can contact the WFTC program with this information so your application can be processed.

Where can I go for ITIN filing assistance?

The Department of Revenue (DOR) is working with community outreach grantees that will be able to provide ITIN filing assistance. By November 2022, we will have a list of these local community organizations that you can contact.

Is the WFTC refund a public charge?

No. U.S. Citizenship and Immigration Services (USCIS) has been very clear that tax credits, including the Earned Income Tax Credit (EITC) and the Child Tax Credit (CTC), are not considered in the public charge assessment. This would also include the WFTC.
The Working Families Tax Credit statute similarly states that this program is not a public charge: “Receipt of the refund under this section may not be used in eligibility determinations for any state income support programs or in making public charge determinations.” Read the complete statute here: RCW 82.08.0206.

How will WFTC affect my other benefits?

Generally, other benefits you may receive will not be affected by WFTC. Receiving WFTC payments is not considered income for any family. However, it is ultimately up to the corresponding public benefits agency to make determinations on eligibility for their programs. You can contact the Department of Social and Health Services (DSHS) at 877-501-2233 for more information.

What if my children live out of the country?

A qualifying child must live with you, or your spouse if filing a married filing jointly tax return, in the United States for more than half of the year to qualify for the credit. So long as the primary applicant lives in Washington for the required 183 days during the tax year, then a child can still qualify if they live with the spouse outside of Washington for more than half the year and meet the other qualifying child requirements. Visit Qualifying Child Rules | Internal Revenue Service (irs.gov) for information on the qualifying child requirements.

Will my information be shared with Immigration Services or other federal or state agencies?

No. Information submitted to the Department of Revenue (DOR) for purposes of claiming the Working Families Tax Credit will not be shared with any federal or state agencies, according to statute: “The department shall protect the privacy and confidentiality of personal data of refund recipients in accordance with chapter 82.32 RCW”. Read the complete statute here: RCW 82.08.0206.

Additionally, information provided to DOR in applying for the WFTC is considered confidential tax information and DOR is unable to disclose it to anyone without express written authorization from the individual. See RCW 82.32.330. This includes information about citizenship or immigration status, which DOR is prohibited from disclosing by law. See RCW 43.17.425.

Is this a one-time refund?

No, this refund is available annually. You may apply for the Working Families Tax Credit every year that you file a federal tax return if you meet the eligibility requirements.

Can I get help in another language?

DOR will make every effort to supply information in as many languages as possible using a variety of means, including informational materials and paper applications. Currently, the website and online application is available in English and Spanish.

We offer the paper application and resources in several languages.

What if I am not a United States citizen or what if I am in the United States on a visa? Can I still qualify as a Washington resident for WFTC purposes?

Yes, if you:

Can demonstrate you were physically present in Washington for at least 183 days during the year for which you are claiming the credit.
Filed a federal income tax return using an ITIN number.