TIN Required by Due Date of Your Return To Claim the ODC

If you, or your spouse if filing jointly, do not have an SSN or ITIN issued on or before the due date of your 2025 return (including extensions), you can’t claim the ODC on either your original or an amended 2025 return.

If you apply for an ITIN on or before the due date of your 2025 return (including extensions) and the IRS issues you an ITIN as a result of the application, the IRS will consider your ITIN as issued on or before the due date of your return.

Dependent required to have a TIN.

If you have a dependent who does not have an SSN, ITIN, or ATIN issued on or before the due date of your 2025 return (including extensions), you can’t use that dependent to claim the ODC on either your original or an amended 2025 return.

If you apply for an ITIN or ATIN for the dependent on or before the due date of your 2025 return (including extensions) and the IRS issues the ITIN or ATIN as a result of the application, the IRS will consider the ITIN or ATIN as issued on or before the due date of your return.