You are entitled to the exemption if your child qualifies as your dependent. To correct the return, you must provide the correct social security number and information for your daughter. You can contact the phone number listed in the upper right hand corner or the letter you received or return the correct information with a copy of the IRS letter in the envelope provided. If you call, be sure to have all of the information available to provide to the assistor who in many cases help you over the phone.

The IRS has security measures in place to verify the accuracy of tax returns and the validity of social security numbers submitted. However, if you receive a notice from IRS that leads you to believe someone may have used your social security number fraudulently, please notify IRS immediately by responding to the name and number printed on the notice or letter.

You can contact the Federal Trade Commission (FTC) Identity Theft Hotline at (877) 438-4338 if you suspect someone else is using your social security number, or to secure information on how to prevent identity theft.

References:

• Identity Theft and Your Tax Records
• Reporting Suspected Tax Fraud Activity

Parents in the process of a domestic U. S. adoption who do not have and/or are unable to obtain the child's Social Security Number (SSN) should request an Adoption Taxpayer Identification Number (ATIN) in order to claim the child as a dependent and (if eligible) to claim the child care credit. Form W-7A (PDF), Application for Taxpayer Identification Number for Pending U.S. Adoptions, is used by qualifying taxpayers to obtain an ATIN. To get Form W-7A, you may go to any IRS walk-in site or call 1-800-829-3676. You may also download the form here in Adobe PDF format. For more information about the ATIN, refer to the Form W-7A (PDF), instructions.

If the child is not a U. S. citizen or resident, use Form W-7 (PDF), Application for IRS Individual Taxpayer Identification Number, to obtain an ITIN. For more information, refer to Individual Taxpayer Identification Number.

References:

• Form W-7 (PDF), Application for IRS Individual Taxpayer Identification Number
• Form W-7A (PDF), Application for Taxpayer Identification Number for Pending Adoptions
• Individual Taxpayer Identification Number
• Publication 501, Exemptions, Standard Deduction, and Filing Information

If you file your return claiming your daughter as a dependent and do not provide her social security number on the return, the dependency exemption will be disallowed. You have two options. You could file your income tax return without claiming your daughter as a dependent. After you receive her social security number, you could then amend your return on Form 1040X (PDF), Amended U.S. Individual Income Tax Return. You have three years from the later of the due date of the return or from the date the return was filed to amend the return.

The other option is to file a Form 4868 (PDF), Application for Automatic Extension of Time To File U.S. Individual Income Tax Return. This would give you an additional six months to file your return; by then you should have your daughter's social security number.

References:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Form 4868 (PDF), Application for Automatic Extension of Time To File U.S. Individual Income Tax Return
• Tax Topic 354, Dependents

Yes, if you meet the other requirements to claim the child and dependent care credit, but are missing the social security number or other taxpayer identification required ID number of a provider, you can still claim the credit by demonstrating "due diligence" in attempting to secure this information.

If a provider of child care refuses to give the identifying information, the taxpayer can still claim the credit however, the taxpayer must provide whatever information is available about the provider (such as name and address) on the form used to claim the credit Form 2441 (PDF), Child and Dependent Care Expenses, or Form 1040A, Schedule 2 (PDF), Child and Dependent Care Expenses for Form 1040A Filers). The taxpayer should write "see page 2" in the columns requesting the missing information. The taxpayer should write at the bottom of page 2 that the provider refused to give the requested information. This statement will show that the taxpayer used due diligence in trying to secure and furnish the identifying information.

For more information refer to Form W-10 (PDF), Dependent Care Provider's Identification and Certification, the instruction for Form 2441 (PDF), Child and Dependent Care Expenses, Publication 503, Child and Dependent Care Expense, or Tax Topic 602, Child and Dependent Care Credit.

Yes, you can claim the child tax credit for a child with an ITIN (individual tax identification number) if you otherwise qualify.

Please refer to "Child tax credits" in the index to the instructions for Form 1040 Instructions or Form 1040A Instructions . The referenced pages will explain who qualifies for the child tax credit, and how to calculate it. For additional information, refer to Publication 972, Child Tax Credit or Tax Topic 606, Child Tax Credit.

Use Form SS-5-FS which may be obtained from the Social Security Administration.

References:

• Social Security Administration

Each foreign person who does not have and cannot obtain a social security number must use an IRS Individual Taxpayer Identification Number (ITIN) on any U.S. tax return or refund claim filed. For additional information on ITINs click on Individual Taxpayer Identification Number.

References:

• Publication 1915 (PDF), Understanding Your IRS Individual Taxpayer Identification Number
• Publication 519, U.S. Tax Guide for Aliens
• Form W-7 (PDF), Application for IRS Individual Taxpayer Identification Number
• Tax Topic 851, Resident and Non-Resident Aliens
• Tax Topic 852, Dual Status Aliens