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.

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