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Form 1040—Line 6c with the dependent’s social security card. Otherwise, at the time we a copy of the child’s birth certificate, death certificate, or hospital process your return, we may disallow the exemption claimed for the records. The document must show the child was born alive. dependent and reduce or disallow any other tax benefits (such as the child tax credit) based on that dependent. If the name or SSN on the Student. A student is a child who during any part of 5 calendar dependent’s social security card is not correct, call the Social Secur- months of 2009 was enrolled as a full-time student at a school, or ity Administration at 1-800-772-1213. For details on how your took a full-time, on-farm training course given by a school or a dependent can get an SSN, see page 14. If your dependent will not have a number by the date your return is due, see What if You state, county, or local government agency. A school includes a Cannot File on Time? on page 8. technical, trade, or mechanical school. It does not include an on-the-job training course, correspondence school, or school offer- If your dependent child was born and died in 2009 and you do ing courses only through the Internet. not have an SSN for the child, enter “Died” in column (2) and attach Need more information or forms? See page 96. - 20 -