Taxpayer has not been able to claim his daughter on his tax return because she did not have a social security number. She has now gotten her social security number. Can the taxpayer amend prior years to claim her even if she only got her social security number in 2013. She has lived with him and been supported by him ever since she moved to the united states when she was 5. She is still now 17 and still is a dependent of the taxpayer.

ANSWER

The BIDaWIZ Team's Answer:

Did the child that the taxpayer would like to claim as a dependent have an individual taxpayer identification number (ITIN) during that period? If so, they can be claimed as a dependent if you list the ITIN number per IRS Publication 17 & IRC Section 152. If the dependent didn't have an ITIN, then the taxpayer cannot amend the return to claim the child as a dependent as it is not granted retroactively.