I have an L1 visa and my son is on an L2 visa, does he need to get an ITIN? He's 18 and currently in high school.
That's a question to be posed to your accountant or CPA when it's time to prepare your tax return.
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Your son possesses an L-2 status and does not have an employment authorization document (EAD) per that status and as such can not be employed in the U.S. Hence, there is no income to report to the IRS and no need to request an ITIN unless he is receiving sufficient passive income to require the submission of a tax return. Your tax specialist is in a better position to provide you with a definitive answer.
I agree with my colleague, unless it is required by someone ... I see no reason for him to need an ITIN.
With that said, you may want to file an I-765 to get him a work permit (EAD) then he'll get a SS number ... which is much better than an ITIN.
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