To file a tax return, taxpayers enter their ITIN in the space for the SSN on the tax return. An ITIN can also be used to claim the Child Tax Credit (CTC). To claim the CTC, a taxpayer and qualifying child must have either an SSN or an ITINand will enter it on Schedule 8812 “Additional Child Tax Credit.”
HOWEVER ... you must have the number BEFORE you file a return ... you cannot use it on an amended return.
