Question

Amend tax return to add a dependent and applying a new ITIN for this dependent?

Forum|Forum|4 years ago
May 7, 2022
1 reply
0 views

I would like to amend my 2019,2020 and 2021 tax return to add my mom as my dependent. But she doesn't have ITIN number or SSN.

I went to local IRS office and been told that I can't apply new ITIN number with 1040X but only 1040, which means I have to wait next year to apply a new ITIN number for her.

However, I checked IRS website and called IRS, it seems new ITIN number could be applied with 1040X. The IRS phone agent asked to ignore local office and just mail the application documents to IRS.

The local office told me even I got the new ITIN number, I can't amend my 2019,2020, and 2021 tax return with new dependent since ITIN is not valid at that time.

I am very confusing since I check IRS website and did multiple questionnaire.

M

Mike9241

from w-7 instructions -

First-time ITIN applications. If you’re applying for a new ITIN,
complete and attach Form W-7 to the front of your tax return and
file your application package with your tax return for which the
ITIN is needed on or before the due date for the return. If you’re
unable to file your tax return by the due date, you must file an
application for an extension of time to file by the due date of the
return. Failure to timely file the tax return with a complete Form
W-7 and required documentation may result in the denial of
refundable credits, such as the additional child tax credit
(available for tax years prior to 2018) and the American
opportunity tax credit, if you otherwise qualify. Don’t file your tax
return without Form W-7 and required documentation.

from the IRS website updated on 9/15/2021

https://www.irs.gov/individuals/international-taxpayers/individual-taxpayer-identification-number-itin-reminders-for-tax-professionals

In cases where a current year tax return has already been filed that excluded a spouse or dependent who needs an ITIN, the taxpayer should complete Form 1040X, Amended U.S. Individual Income Tax Return, showing the ITIN applicant’s information, and attach it to Form W-7.

the part about prior year returns is that you can't file to obtain certain refundable credits related to the dependent such as education credits because they did not have a valid ITIN for those years.