Tax filing: Newborn Baby Without ITIN and currently not in US

[Admin987]

I am a resident alien for tax purposes in US. I was blessed with a new born baby last year and I am looking for the best way forward to add her as a dependent to claim the dependent credit of $500.

https://www.irs.gov/newsroom/understand ... %20numbers.

Currently baby and her mother are out of US on vacation and the baby doesn't have an ITIN. I believe request for new ITIN application (W7) can be sent along with tax returns and W2, but for this should the supporting documents be verified by a certified acceptance agent? Can this be done without the baby being physically present in US?

If its not possible, can I still file my tax returns without adding my new born baby as a dependent and not face any complications with her future stay in US?

Or should I file for a request of tax extension till they are back to apply for ITIN and file taxes together?

[MaryK4]

Yes, you can file the W-7to get an ITIN for your baby and send with your tax return- you can either use the acceptance agent OR you can send the original documents with the application.

Your baby would have to be at the acceptance agent to get the documents certified- there are international acceptance agents if that is a possibility.

You can either file now without the baby and amend later, or file for an extension- it is your choice (I would file for the extension and use the acceptance agent but this is opinion, either choice is acceptable.

[Admin987]

Thanks @MaryK4 for your inputs on this. Is it fine if I file my taxes without adding my child as a dependent ( I know I will miss the child dependent tax credits)? I am planning to just file my taxes with my wife jointly through Turboxtax and then take care of my child's ITIN before the next tax filing season. Would it have any issues that I didnt report my new born child as a dependent on my taxes even though she passed the substantial presence test? Obviously the baby doesn't have any wages to report. 

Also if at all I file an extension for my federal taxes, would I get automatic tax extension for Wisconsin State tax filing as well?

[MaryK4]

There is no problem if you choose not to claim your child this year, especially if it is a tax ID number (this happens a lot with newborns, as much as tax benefits are great, they may not be worth the effort).

The Wisconsin extension is automatic if you file the federal extension.  Extensions available under federal law may be used for Wisconsin purposes, even if you do not need a federal extension because you filed your federal return by April 18, 2023.

@Admin987