@Mamaze wrote:
Last year when I was trying to apply for ITIN for the kids, the person at the IRS office said I couldn't apply for ITIN without claiming any child tax credit, but I can't claim any child tax credit if they don't have SSN (they can't claim it with ITIN). So how am I supposed to apply for ITIN for the kids then? Do you see my dilemma here?
You misunderstood. There is a $500 tax credit for "other dependent" that your children are eligible for, even though they are not eligible for the $2000 Child Tax Credit or the Additional Child Tax Credit.
The IRS won't process an ITIN application unless the applicant has a financial connection to the US. Listing them as "other dependent" for the $500 will create that connection and allow the IRS to issue ITINs.
You can list them as dependents, but do not check the box for "SSN valid for work". Use a fake SSN like 999-88-9999. Print your return and sign it. Complete the W-9 ITIN application for each child. Send the W9s, any required documentation, and the tax return, to the address in the W-9 instructions. After the IRS issues the ITINs they will process your tax return. Or visit the IRS in person, bringing the tax return showing that you are claiming them as other dependents.
There is no legal requirement that you list your dependents. If you remove them from your tax return because you don't want to go through the work of claiming the $500 credit, there is no consequence for removing them.
