@Opus 17 wrote:
I have a different interpretation of the code. It it my understanding that you can file an amended return, add your child, and claim the $500.
The Instructions for Form 8812 and the Internal Revenue Manual disagrees with your interpretation:
"If you have a dependent who does not have an SSN, ITIN, or ATIN issued on or before the due date of your 2023 return (including extensions), you can’t use that dependent to claim the ODC on either your original or an amended 2023 return."
https://www.irs.gov/instructions/i1040s8#en_US_2023_publink100077546
"A person qualifies for ODC if the following conditions are met: ... The dependent must have a valid ITIN, SSN, or ATIN issued on or before the due date of the return (including extensions)."
https://www.irs.gov/irm/part21/irm_21-006-003r#idm140052992097040
