I didn't get child tax credit on my 2015 tax retutn. I applied for ITIN for my 2 year old on feb 2016 month and I got it on last week of May 2016.
I had sent the following documents
1. 1040A form with ITIN number mentioned in it
2. Schedule 8812
But now I just got the amount excluding Child tax credit.
One change recent legislation makes is to prohibit retroactive claims of the Child Tax credit. It does this by preventing taxpayers from amending a return (or filing an original return) to claim the credit for any prior year in which the taxpayer or the qualifying child did not have an individual taxpayer identification number (ITIN). This means that taxpayers cannot file returns claiming the credit using an ITIN issued after the year for which the credit is being claimed. - See more at: http://www.thetaxadviser.com/newsletters/2016/jan/congress-makes-changes-to-popular-tax-credits.html...
So my understanding would be, that if you apply on time for the ITIN (together with the return or before as it seems it happened in this case), you would be eligible for the child tax credit for that year (but not for years before that).
<a rel="nofollow" target="_blank" href="https://www.irs.gov/publications/p972/ar02.html">https://www.irs.gov/publications/p972/ar02.html</a>
"Taxpayer identification number needed by due date of return. If you didn't have a social security number (an SSN) or ITIN by the due date of your 2015 return (including extensions), you can't claim the child tax credit or the additional child tax credit on either your original or an amended 2015 return, even if you later get an SSN (or ITIN). Also, neither credit is allowed on either your original or an amended 2015 return with respect to a child who didn't have an SSN, ATIN, or ITIN by the due date of your return (including extensions), even if that child later gets one of those numbers."
<a rel="nofollow" target="_blank" href="http://www.thetaxadviser.com/newsletters/2016/jan/congress-makes-changes-to-popular-tax-credits.html...>
"The bill prohibits an individual from retroactively claiming the child tax credit by amending a return (or filing an original return if he failed to file) for any prior year in which the individual or a qualifying child for whom the credit is claimed did not have an ITIN. The bill applies to returns, and any amendment or supplement to a return, filed after the date of enactment."
<a rel="nofollow" target="_blank" href="http://www.parkertaxpublishing.com/public/tax-news-issue-hundred-four.html">http://www.parkertaxpubl...>
"Taxpayers claiming the Child Tax Credit must now have an SSN or an ITIN by the duedate of the tax return (including extensions). Further, the child claimed for the credit must have an SSN, an ITIN, or an ATIN by the due date (including extensions). Taxpayers cannot make retroactive claims for the credit for a period that the taxpayer did not have a required identification number. This applies to any return filed after December 18, 2015."
<a rel="nofollow" target="_blank" href="https://www.irs.gov/pub/irs-utl/VTA2016-01ConsolidatedAppropriationsAct2016.pdf">https://www.irs.gov...>
The final comment by SweetieJean has the correct guidance on this. The earlier comments Sweetie Jean and others were incomplete. The code section on this is codes section 24(e)(1).