Deductions & credits


@Opus 17 wrote:

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),

 

The credit isn't being disallowed due to "7" (having a valid Social Security Number).  It is being disallowed due to "e" (not having an identification number, either a SSN or an ITIN, by the due date).