Hi,
I had originally filed as a single in tax year 2023 and fully supported my father in that year. I have applied and received an ITIN for him in May 2025.
I would like to change my filing status to HoH and use my father and his ITIN as the dependent. ALL other criteria of claiming my father as dependent for changing to HoH status has been met.
Ideally this should be allowed since I am not claiming any sort of ODC or other credits, just changing my filing status. Though after filing my amendment, the claim was "Disallowed" due to the reasons:
1. The ITIN was not received in the year the tax return was filed.
relevant article about PATH changes that added restriction on ITIN receipt timing and eligibility for other credits: https://turbotax.intuit.com/tax-tips/irs-tax-return/what-is-the-path-act-and-how-may-it-impact-your-...
I want to understand if my point is legitimate and if I can show my support and meet all other criteria, am I able to claim HoH status in 2023 after I got my Dads ITIN in 2025. If so, how can I best appeal the decision and whether I even have a strong case and its worth appealing or not.
Thank you!
