Hello,
I wanted to mention my dependent son on my amended tax return but I do not want to claim any deductions nor any credits. The purpose is to apply his ITIN and also have him mentioned on my Federal tax transcript and Georgia State Income tax return as a dependent. We plan to apply for In-state tuition as we have lived in Georgia state for over a year now. As a part of application, he has to provide certified copy of parent's Georgia State Income tax return and Federal Tax transcripts.
Can I claim him as dependent even though I am not claiming him for any credits? He doesn't have ITIN before due date so I cannot claim him for AOTC credits.
As per IRS:
You must have an SSN or ITIN to claim the AOTC. If you haven’t been issued an SSN or ITIN on or before the due date of your return (including extensions), you cannot claim the AOTC on either your original or amended return. Also, the AOTC is not allowed on either your original or amended return for a student who hasn’t been issued an SSN, ITIN, or ATIN on or before the due date of your return (including extensions).
