Parent's election to report child's interest and dividends.
You may be able to elect to include your child's interest and
dividends on your tax return. If you make this election, the child
does not have to file a return. See Parent's Election To Report
Child's Interest and Dividends in Part 2.
Social security number (SSN).
Dependents who are required to file a tax return must have an SSN.
To apply for an SSN, file Form SS-5 with the Social Security
Administration. It usually takes about 2 weeks to get an SSN.
Individual taxpayer identification number (ITIN).
The IRS will issue an ITIN to a nonresident or resident alien who
does not have and is not eligible to get an SSN. To apply for an ITIN,
file Form W-7 with the IRS. It usually takes about 30 days to
get an ITIN. The ITIN is entered wherever an SSN is requested on a tax
return. If you are required to include another person's SSN on your
return and that person does not have and cannot get an SSN, enter that
person's ITIN.
An ITIN is for tax use only. It does not entitle the holder to
social security benefits or change the holder's employment or
immigration status under U.S. law.
Names and numbers on tax returns must match.
You should compare the names and numbers used on tax returns with
the information on the identification cards issued by the Social
Security Administration or the IRS to make sure they match. People who
change their surnames for any reason--such as
marriage--should get updated identification cards, unless they
intend to use the former name for legal purposes.
Exemption.
A person who can be claimed as a dependent on another person's tax
return cannot claim an exemption for himself or herself on his or her
own return.
Photographs of missing children.
The Internal Revenue Service is a proud partner with the National
Center for Missing and Exploited Children. Photographs of missing
children selected by the Center may appear in this publication on
pages that would otherwise be blank. You can help bring these children
home by looking at the photographs and calling
1-800-THE-LOST (1-800-843-
5678) if you recognize a child.
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