@AmeliesUncle wrote:
@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].
I don't think so. 24(e) applies to qualifying child dependents.
No credit shall be allowed under this section to a taxpayer with respect to any qualifying child unless the taxpayer includes the name and taxpayer identification number of such qualifying child...
24(h) contains the $500 other dependent credit. Look at 24(h)(4) and 24(h)(7)
24(h)(4)(C) In the case of any qualifying child with respect to whom a credit is not allowed under this section by reason of paragraph (7), such child shall be treated as a dependent to whom subparagraph (A) applies.
24(h)(7) No credit shall be allowed under this section to a taxpayer with respect to any qualifying child unless the taxpayer includes the social security number of such child...
In other words, if you don't get the credit because of the social security number requirement in (h)(7), you get the $500 credit in (h)(4)(A).
