Did your return include form 2441 for the dependent care expenses? do you qualify?
eligibility tests to claim dependent care expenses
1) expenses must be paid so taxpayer and spouse can work or look for work. expenses must be prorated if the work test is met for only part of the year
2) expenses are not eligible if paid to the taxpayer's spouse or the parent of the child or a person you can claim as a dependent, or your child who is under 19 at year-end
3) the care provider must be identified u on the form
4) your spouse must have earned income for the year
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if you do not qualify to report these expenses then there is no benefit to claiming the child, so the ITIN application was properly rejected
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if you qualify to claim these expenses then call the number on the notice and explain your situation. then follow the agents instructions
