My clients dependent child was born outside the United States in 2022. He has a US passport but as yet has not been issued a SSN. I have read to attach form W7 for an ITIN but the SSN application is in process. Should I file the return without the dependent and amend when the SSN is issued? Or use the W7?
Haven't seen this one before in 35 years 🤔 🤔
US citizens don't use a W-7 or need an ITIN. They use SS-5 to apply for an SSN.
Question 4: Where can a U.S. citizen overseas apply for a Social Security card?
Answer: U.S. citizens living abroad may apply for a first-time Social Security card or a replacement Social Security card at any Social Security Federal Benefits Unit (FBU) at designated U.S. embassies or
consulates. The Social Security Administration (SSA) maintains a list of FBUs at www.ssa.gov/foreign/foreign.htm.
An applicant for an original SSN who is under age 12 may apply by mail. The applicant can send the completed Social Security form SS-5 and required proofs (must be original documents or copies certified by the custodian of the record) to the servicing FBU. Applicants age 12 and older who have never had a SSN before must have an in-person interview.
https://www.ssa.gov/foreign/joint_frequently_asked_questions.pdf
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