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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
social security card and your child’s immigration status has cluding extensions), you can't claim the child tax credit or the
changed so that your child is now a U.S. citizen or permanent credit for other dependents on your original or an amended
resident, ask the SSA for a new social security card without the 2022 return.
legend. However, if “Valid for Work Only With DHS Authori- If you apply for an ITIN on or before the due date of your
zation” is printed on your child’s social security card, your child 2022 return (including extensions) and the IRS issues you an
has the required SSN only as long as the DHS authorization is ITIN as a result of the application, the IRS will consider your
valid. ITIN as issued on or before the due date of your return.
If your dependent child was born and died in 2022 and you Student. A student is a child who during any part of 5 calendar
do not have an SSN for the child, enter “Died” in column (2) of months of 2022 was enrolled as a full-time student at a school
the Dependents section and include a copy of the child's birth or took a full-time, on-farm training course given by a school or
certificate, death certificate, or hospital records. The document a state, county, or local government agency. A school includes a
must show the child was born alive. technical, trade, or mechanical school. It doesn't include an
If you, or your spouse if filing jointly, didn't have an SSN (or on-the-job training course, correspondence school, or school of-
ITIN) issued on or before the due date of your 2022 return (in- fering courses only through the Internet.

Need more information or forms? Visit IRS.gov. -22-