Is ITIN for next year taxes and can't be used with current year if new?

[sarvi]

Hi,

I've applied for ITIN number for my kids (2) and mailed everything via mail together with my federal tax forms to Texas IRS Office.

6 months later or so I finally received their ITINs and roughly 2 months later I received "adjusted tax return" basically explaining that since I didn't have ITIN at the time I filled my taxes I can't claim my kids as dependends.

Is this correct? IRS is basically not allowing immigrants to get ITIN individually and we have to apply for it at the time we file taxes but ultimately those numbers can't be used for the current year?

[Critter-3]

If you sent the return with the ITIN application to the ITIN app mailing address then they would issue the ITINs and forward the return to the IRS for processing along with the correct numbers.  If you completed the return as if the kids had ITINs and not SS#s then the return should have been  processed successfully.   So did the IRS deny the ability to claim the kids completely or did they deny the CTC you may have applied for incorrectly ? 

FYI ... in the TT program ... if you used any ID number for the kids (to produce a return) that started with any # other than a 9 then the return was completed incorrectly.   Open the return using the amendment program and enter the issued  ITINs and see if that changes the return as the IRS changed it.

If not then you can always challenge the IRS's determination.  Read the notice carefully for your options to respond. 

[sarvi]

I have filed the ITIN application along with 1040 and mailed everything to Texas IRS Office (together with passports and all required documents). Took them good 6 months or so but they finally send us letter with our kids ITIN numbers. Roughly 2 months later we've received mail from IRS informing us that they adjusted/chaged our tax report claiming that I have to have ITIN for my kids when I submit 1040 otherwise I can't deduct my dependents... It don't make any sense. I called the IRS office and they just repeated the same thing, told me that I can deduct my dependents next year... I'm speachless.