If you're claiming a California dependent exemption credit for a dependent who does not have a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN), you may be able to use Form FTB 3568, Alternative Identifying Information for the Dependent Exemption Credit. This form allows eligible taxpayers to provide alternative identifying information and supporting documentation for certain dependents. [ftb.ca.gov]
When should I use Form FTB 3568?
Use Form FTB 3568 only if your dependent:
- Is a qualifying child or qualifying relative under federal dependency rules; and
- Is a resident of Mexico or Canada for at least part of the tax year; and
- Is not eligible to receive either a Social Security Number (SSN) or a federal Individual Taxpayer Identification Number (ITIN).
California allows taxpayers to claim the dependent exemption credit by providing alternative identifying information when a dependent is ineligible for both an SSN and a federal ITIN.
Important: If the dependent is eligible to receive an SSN or ITIN, Form FTB 3568 cannot be used. You must obtain and use the appropriate identifying number when claiming the dependent exemption credit.
Residents of Mexico or Canada
Dependents who are residents of Mexico or Canada may be eligible to be claimed as dependents under federal dependency rules. The residency question in the program helps determine whether the dependent qualifies for Form FTB 3568. If the dependent is not a resident of Mexico or Canada, Form FTB 3568 cannot be used.
Eligibility for an SSN or ITIN
The program asks:
"Is the dependent eligible to receive a federal ITIN or SSN?"
- Select No if the dependent is not eligible for either an SSN or a federal ITIN.
- Select Yes if the dependent can obtain an SSN or ITIN.
If Yes is selected, the dependent does not qualify for Form FTB 3568 and an SSN or ITIN must be used instead.
Program Path
- State
- Edit California Return (Click the 3 dots)
- Miscellaneous Forms
- Form 3568 (Alternative Dependent Exemptions)
Supporting Documentation Requirements
To claim the credit using Form FTB 3568, you must provide documentation establishing the dependent's:
- Identity, and
- Residency in Mexico or Canada (foreign status).
Documentation Guidelines
- Submit copies only. Do not submit original documents.
- Documents must be valid and not expired when the return is filed.
- FTB may later request certified copies or certified translations of foreign-language documents.
Acceptable Supporting Documents
Examples of acceptable documents include:
- Passport
- USCIS photo identification
- Visa issued by the U.S. Department of State
- U.S. or foreign driver's license
- National identification card
- U.S. state-issued identification card
- Foreign voter registration card
- Birth certificate
- Medical records (dependents under age 6 only)
- School records (student dependents under age 24 only)
Note: A passport is the only stand-alone document that establishes both identity and foreign status by itself. Other documentation may require additional supporting documents.
Birth Certificate Requirement
If the dependent is under age 18 and a valid passport is not provided, a birth certificate is required.
Completing the Form
Provide the dependent's:
- Legal name
- Date of birth
- Relationship to taxpayer
- Country of birth
- Country of citizenship
- Foreign tax identification number (if applicable)
- Mailing and foreign address information
- Supporting documentation details.
If the dependent's current legal name differs from the name shown on the birth certificate, enter the birth name in the Birth Name if Different field.
Multiple Dependents
A separate Form FTB 3568 must be completed for each dependent who:
- Does not have an SSN or ITIN, and
- Meets the eligibility requirements for Form FTB 3568.
Amended Returns
Taxpayers who did not originally claim the California dependent exemption credit may be able to amend their California return and attach Form FTB 3568 and supporting documentation, provided they are within the statute of limitations for claiming a refund.