@rjs wrote:
It appears that you can claim her as a dependent. You will need a Social Security Number (SSN) or an Adoption Taxpayer Identification Number (ATIN) for her. The IRS Instructions for Form 1040 say the following.
Good point. Further to the above, if the child is eligible for an SSN, don't file your tax return until you have it. If you won't get the SSN until after April 15, file an extension request to extend filing the deadline to October 15. If you file early without listing the child because you are waiting for the SSN, and then amend later when the SSN arrives, you may be denied certain tax benefits. You need to include the child and their SSN on an original and on-time tax return (on-time includes approved extensions).
