Can I mention by dependent on my amended tax return?

[manuez35]

Hello, 

I wanted to mention my dependent son on my amended tax return but I do not want to claim any deductions nor any credits. The purpose is to apply his ITIN and also have him mentioned on my Federal tax transcript and Georgia State Income tax return as a dependent. We plan to apply for In-state tuition as we have lived in Georgia state for over a year now. As a part of application, he has to provide certified copy of parent's Georgia State Income tax return and Federal Tax transcripts.

Can I claim him as dependent even though I am not claiming him for any credits? He doesn't have ITIN before due date so I cannot claim him for AOTC credits.

As per IRS:

You must have an SSN or ITIN to claim the AOTC. If you haven’t been issued an SSN or ITIN on or before the due date of your return (including extensions), you cannot claim the AOTC on either your original or amended return. Also, the AOTC is not allowed on either your original or amended return for a student who hasn’t been issued an SSN, ITIN, or ATIN on or before the due date of your return (including extensions).

[Critter-3]

If you put the 2022 return on extension so you can apply for the ITIN with the filed return then you ARE entitled to the credits so the program is correct.   You will mail the paper return with the W-7 application to the address for the W-7 application and once the ITIN is issued then the return is forwarded for processing. 

Now if you did not put yourself on extension (or you already filed and are amending the filed return) then the IRS will correct the return automatically once the ITIN is issued  ... this is nothing that can be done on the return thru the TT program prior to filing as the system doen't have that functionality.  

[manuez35]

I didn't understand the part where you say IRS will correct the return automatically once the ITIN is issued. Will they update my son as dependent on the return or they will issue the credit for AOTC? I have already filed my returns but had not claimed my son as he didn't had an ITIN at that time.

thanks,

Manuel