Deductions & credits


@Opus 17 wrote:

 If the dependent exemption was completely disallowed, the taxpayer can file an amended return and should get the $500 credit for "other dependent" -- that is allowed if the child only has an ITIN.  

 

That needs to be received before the due date of the return as well.  See §24(e) [which covers both the $2000 credit and the $500 credit].