My client needs to apply for an ITIN for his child. In the tax return it's calculating the dependant exemption even without the ITIN/SSN number.

But it's not calculating the child tax credit.

In the instructions it says one needs to provide an identification (usually a SSN) but it does not mention about an ITIN.

My question is can my client get the child tax credit for his child without the ITIN?

Can anyone please clarify?

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He can't even get the exemption without the ITIN. What you can do however is file for an ITIN with the W-7 attached to the return claiming the child and if qualified CTC. Does the child live in the US?

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Yes, the child lives in the US..

The tax software I am using is calculating the dependent exemption. But I am unable to check the box for child tax credit.

So if I file the return (along with W-7) without CTC, then do you know if will IRS make adjustments on the return and refund the CTC??

Please advise

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If the child can get later get an SSN, then you can ammend the open years for the credit.

No CTC, no EITC for a taxpayer with TIN or child with a TIN.

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Print out the return and put the CTC in by hand. You cannot e-file these returns and apparently you can't override the software - and no the IRS will not correct it for you.

Also for the child's SSN write in applied for.

Read the W-7 instructions carefully. You will have to supply a passport or original birth certificate.

If your client does not want to send these documents in, you can get copies approved by an Acceptance Agent. Look in irs.gov for a list of these in your area.

The last time I checked, these returns are mailed to Austin and not to your regular filing address.

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