No, not quite. While SSNs must be issued before the due date
of your tax return (including extensions), ITINs or ATINs (which are subject to a more time-consuming application process) must be issued or applied for before the due date
of your tax return (including extensions).
- A new requirement this year is that each qualifying
child dependent must have a Social Security Number, issued before the due date
of your tax return (including extensions) to be claimed for the Child Tax
Credit.
- A new requirement this year is that each qualifying
relative dependent must have a Social Security Number issued before the due
date of your tax return (including extensions) or an ITIN or ATIN issued or
applied for before the due date of your tax return (including extensions) to be
claimed for the Credit for Other Dependents.
