Are my kids qualified for COD (Credit of Other dependents) refund if their W7 (ITIN application) submitted before Oct 15 but approved after Oct 15

[messimtw]

Dear everyone, I encounter a question that confused me. I still do not have a clear answer after I asked/consulted TurboTax experts (paid service in TurboTax) and IRS TAC (Taxpayer Assistance Centers) staffs. 

The background and situation are as following: 

I am planning to file my 2024 Tax report (for period Jan - Dec 2024) before the due date on Oct 15, 2025 (which is the due date after I applied for extension)

I am with L1 visa, my wife and my two kids are L2 Visa. Me and my wife have SSN, my 2 kids do not have either SSN or ITIN.

In my tax filing of 2022, 2023, I did not mention my kids information in the tax filing (I use TurboTax), I did not apply for any dependents/child related credit (either CTC/Credit Tax Credit, or COD /Credit of Other Dependents). 

I notice that I can claim COD (Credit of Other Dependents) in my 2024 tax filing if I submit W7 (application for ITIN) and 1040 by mail together (or go to IRS taxpayer assistant center to submit).

My questions: 

1. Are my kids (in my 2024 tax filing) qualified for COD (Credit of Other dependents) refund ($500 per child) if my kids' W7 (ITIN application) and my 1040 are submitted before Oct 15 (due date of 2024 tax filing),  but W7 is approved or issued after Oct 15, 2025 (as it will take a few months for IRS to issue the ITIN)?

2. If yes (for question 1), are my kids qualified for Child related credit in California tax filing (I am living in CA)?

Thanks very much if anyone have similar experiences. 

[Bsch4477]

A dependent must have a valid ITIN, SSN, or Adoption Taxpayer Identification Number (ATIN) issued by the due date of your tax return (including extensions) to be claimed for the ODC. I believe CA would have the same limitation. 

[messimtw]

My previous understanding is same as what you mentioned. However, I checked on IRS website, what they say seems to be different from my understanding:

please see following context:

"If you apply for an ITIN on or before the due date of your 2024 return (including extensions) and the IRS issues you an ITIN as a result of the application, the IRS will consider your ITIN as issued on or before the due date of your return"

"You must have an ITIN assigned … by the due date of your tax return (including extensions) to be eligible to claim certain credits. … The ITIN assignment date is generally the date the IRS receives your ITIN application package if no other action was needed."

[Bsch4477]

In view of what you posted it would certainly be worthwhile claiming the credit. 

[messimtw]

Thanks. 

I have submitted my tax return file (1040) and W7 (ITIN application) successfully on Oct 3, 2025 by making appointment and visiting IRS TAC (Taxpayer assistance center). 

Based on the TAC staffs comments, as long as I submit my W7 and 1040 before the due date (Oct 15, 2025), IRS will consider that my tax return file is valid to claim for ODC (Other Dependents Credit), although it will take at least 7 weeks for W7 to be approved (which means the W7 ITIN approval date will be  surely after the due date Oct 15, 2025). 

Anyone with similar situation can refer to my case.