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Deductions & credits
Which seems to be contracted by this:
"The bill prohibits an individual from retroactively claiming the child tax credit by amending a return (or filing an original return if he failed to file) for any prior year in which the individual or a qualifying child for whom the credit is claimed did not have an ITIN. The bill applies to returns, and any amendment or supplement to a return, filed after the date of enactment."
<a rel="nofollow" target="_blank" href="http://www.parkertaxpublishing.com/public/tax-news-issue-hundred-four.html">http://www.parkertaxpubl...>
"The bill prohibits an individual from retroactively claiming the child tax credit by amending a return (or filing an original return if he failed to file) for any prior year in which the individual or a qualifying child for whom the credit is claimed did not have an ITIN. The bill applies to returns, and any amendment or supplement to a return, filed after the date of enactment."
<a rel="nofollow" target="_blank" href="http://www.parkertaxpublishing.com/public/tax-news-issue-hundred-four.html">http://www.parkertaxpubl...>
May 31, 2019
5:42 PM