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previous page Previous Page: Publication 17 - Your Federal Income Tax - Phaseout of Exemptions
next page Next Page: Publication 17 - Your Federal Income Tax - Tax Withholding and Estimated Tax
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication
taxmap/pub17/p17-019.htm#en_us_publink100032316

Social Security 
Numbers for 
Dependents(p35)


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previous topic occurrence Social Security Numbers for Dependents next topic occurrence

You must list the social security number (SSN) of any dependent for whom you claim an exemption in column (2) of line 6c of your Form 1040 or Form 1040A.
EIC
If you do not list the dependent's SSN when required or if you list an incorrect SSN, the exemption may be disallowed.
taxmap/pub17/p17-019.htm#en_us_publink100032318

No SSN.(p35)


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previous topic occurrence No social security number. next topic occurrence

If a person for whom you expect to claim an exemption on your return does not have an SSN, either you or that person should apply for an SSN as soon as possible by filing Form SS-5, Application for a Social Security Card, with the Social Security Administration (SSA). You can get Form SS-5 online at www.socialsecurity.gov or at your local SSA office.
It usually takes about 2 weeks to get an SSN. If you do not have a required SSN by the filing due date, you can file Form 4868 for an extension of time to file.
taxmap/pub17/p17-019.htm#en_us_publink100032319

Born and died in 2008.(p35)
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If your child was born and died in 2008, and you do not have an SSN for the child, you may attach a copy of the child's birth certificate, death certificate, or hospital records instead. The document must show the child was born alive. If you do this, enter "DIED" in column (2) of line 6c of your Form 1040 or Form 1040A.
taxmap/pub17/p17-019.htm#en_us_publink100032320

Alien or adoptee with no SSN.(p35)


rule
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Alien or adoptee with no SSN.

If your dependent does not have and cannot get an SSN, you must list the individual taxpayer identification number (ITIN) or adoption taxpayer identification number (ATIN) instead of an SSN.
taxmap/pub17/p17-019.htm#en_us_publink100032321

Taxpayer identification numbers for aliens.(p35)
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If your dependent is a resident or nonresident alien who does not have and is not eligible to get an SSN, your dependent must apply for an individual taxpayer identification number (ITIN). Write the number in column (2) of line 6c of your Form 1040 or Form 1040A. To apply for an ITIN, use Form W-7, Application for IRS Individual Taxpayer Identification Number.
taxmap/pub17/p17-019.htm#en_us_publink100032322

Taxpayer identification numbers for adoptees.(p35)
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If you have a child who was placed with you by an authorized placement agency, you may be able to claim an exemption for the child. However, if you cannot get an SSN or an ITIN for the child, you must get an adoption taxpayer identification number (ATIN) for the child from the IRS. See Form W-7A, Application for Taxpayer Identification Number for Pending U.S. Adoptions, for details.
previous pagePrevious Page: Publication 17 - Your Federal Income Tax - Phaseout of Exemptions
next pageNext Page: Publication 17 - Your Federal Income Tax - Tax Withholding and Estimated Tax
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication