@Opus 17 wrote:
I don't think so. 24(e) applies to qualifying child dependents.
At least in this case, the child appears to a Qualifying Child. The $500 credit is for a dependent "other than" a Qualifying Child as described in (c). That means that (e) still applies, so they need their ID number before the due date of their return.
Coincidently, I just saw there is a post on TaxProTalk about if the ODC needs ANY kind of identification number.
