New deadline and SSN/ITIN and CTC/ODC

Technical topics regarding tax preparation.
#1
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The law says you have to have a tax ID the filing deadline to get the child tax (CTC) credit or other dependent credit (ODC). Since the deadline has been extended, then the dependent who obtained her tax ID on or before the new deadline would also eligible for the CTC/ODC credit?

PS: There are reasons that a dependent cannot get SSN or ITIN before 4/15 but can before 7/15, for example, became permanent resident after 4/15, satisfied the first year choice after 4/15.
Please consider visiting this post where my question at the end has not been answered yet:
viewtopic.php?f=8&t=12065, thanks!
 

#2
Webster  
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It really boils down to the same question we are asking about other issues, such as IRA issues. Is 7/15 an automatic extension and waiver of penalties and interest, or has the deadline been moved? I have yet to see anything concrete, although I lean toward the latter.
 

#3
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Webster wrote:It really boils down to the same question we are asking about other issues, such as IRA issues. Is 7/15 an automatic extension and waiver of penalties and interest, or has the deadline been moved? I have yet to see anything concrete, although I lean toward the latter.


Webster: For the purpose of CTC/ODC, IRS says "due date (including extensions)":

Note: If you don’t have a TIN by the due date of your return (including extensions), you may not claim the CTC/ACTC on either your original or an amended return. However, if you apply for an ITIN on or before the due date of your 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. Also, you may not claim the credit on either your original or an amended return for a child who doesn't have an SSN by the due date of your return (including extensions), even if that child later gets an SSN.


So no matter it is an automatic extension or the deadline move, it doesn't matter, does it? i.e. if I filed the ITIN application with tax return on or before 7/15/2020, I should be fine?

I remember that the ITIN has be obtained before the original due date not including extension. I remembered it wrong or the rule has been changed?
Please consider visiting this post where my question at the end has not been answered yet:
viewtopic.php?f=8&t=12065, thanks!
 

#4
Webster  
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True, my mistake.
 


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