Question: Jerome and Gina filed Form W-7, Application for IRS Individual Taxpayer Identification Number, to renew their ITIN but have not filed their 2019 return yet. When filing their 2019 return, can they get the other dependent credit (ODC) for their child Garen, who has an SSN?
Answer: Yes, since the disallowance has to do with the issuance of a new ITIN. In this case Jerome and Gina have their ITINs and are just renewing them. Since they have been issued ITINs before the due date of the return, they are allowed to claim the ODC.
See Question 20 at https://www.irs.gov/individuals/itin-expiration-faqs.
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Information included in this article is accurate as of the publish date. This post is not reflective of tax law changes or IRS guidance that may have occurred after the date of publishing.