Requesting ITIN with W7 (with 1040), CTC allowed?

Technical topics regarding tax preparation.
#1
Lalva  
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294
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29-Apr-2014 6:36pm
Location:
California
Foreign family comes to US and husband and wife get SSN. The 3 year old son has to request ITIN with tax return. I am preparing the return with the W7. My question is about the Child Tax Credit. I am confused because I have filled out the Due Diligence form and it looks like the CTC is allowed, since he will have the ITIN and he has been a resident for more than a year now. The question: does the child have ITIN I answer "yes" because they are requesting it and it with W7.

My tax software (ProSeries) is calculating the full $2,000. But in the IRS website it says clearly that a child with an ITIN cannot have the CTC.

Please help
 

#2
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100
Joined:
24-Jan-2020 3:42pm
Location:
Pacific Northwest
Your client's child is not eligible for the CTC because the child does NOT have a SSN. Proseries probably doesn't know that it's an ITIN and not an SSN.

The child might be eligible for the ODC however, if the ITIN is issued "on or before the due date of your 2019 return (including extensions). " (Pub 972)
 


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