If you have a dependent who does not have an SSN, ITIN, or ATIN issued on or before the due date of your 2020 return (including extensions), you cannot use that dependent to claim the ODC on either your original or an amended 2020 return. See Credit for Other Dependents (ODC), later.Įach dependent you use for the ODC must have a TIN by the due date of your return. The required SSN is one that is valid for employment and is issued before the due date of your 2020 return (including extensions).If your qualifying child does not have the required SSN, but has another type of taxpayer identification number issued on or before the due date of your 2020 return (including extensions), you may be able to claim the ODC for that child.

If you have a qualifying child who does not have the required SSN, you cannot use the child to claim the CTC or ACTC on either your original or an amended 2020 return. If you, or your spouse if filing jointly, do not have an SSN or ITIN issued on or before the due date of your 2020 return (including extensions), you cannot claim the CTC, ODC, or ACTC on either your original or an amended 2020 return.If you apply for an ITIN on or before the due date of your 2020 return (including extensions) and the IRS issues you an ITIN as a result of the application, the IRS will consider your ITIN as issued on or before the due date of your return.Įach qualifying child you use for the CTC or ACTC must have the required SSN. You must have a TIN by the due date of your return. Taxpayer Identification Number Requirements You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-80) or visiting if you recognize a child. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. The Internal Revenue Service is a proud partner with the National Center for Missing & Exploited Children® (NCMEC). This time frame applies to the entire refund, not just the portion associated with these credits. The IRS cannot issue refunds before mid-February 2021 for returns that properly claim the earned income credit (EIC) or the ACTC. Other abbreviations may be used in this publication and will be defined as needed.ĭelayed refund for returns claiming the EIC or ACTC.

TIN means taxpayer identification number. ITIN means individual taxpayer identification number. ATIN means adoption taxpayer identification number.

2020 irs tax tables 1040