The dependents are not eligible for child tax credit or the credit for other dependents if they do not have social security numbers or an ITIN. To claim a dependent, the child must be a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico. If you are referring to the credit for other dependents as OTC, the residency rules still apply. The credit for other dependents is generally used for older dependents or claiming qualifying relatives. If you expect to receive the ITINs soon, you can choose to wait to file. Filing an extension will give you another six months, until October 15, to file. Any amounts due must still be paid by April 15.
If you are asking about another credit, can you clarify what you mean by OTC?
Rules for Claiming a Dependent
Thank you for your detailed explanation,
Yes, I am claiming for other dependent credit (ODC) for my children as we are alien residents, and they don't have SSN. Also, we are only allowed to apply for ITIN with tax return, so we need to do this together with tax return this time since this is the first time.
Yes. You can apply for an ITIN while filing your return. You will need to complete a Form W-7. You will have to print and mail your return. Please see detailed instructions in the link below: