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.
