Individual taxpayer identification number (ITIN). You can go to SSA.gov for more information. To apply for an SSN, file Form SS-5, Application for a Social Security Card, with the SSA. The Social Security Administration (SSA) issues SSNs to citizens and nationals of the United States and to certain eligible aliens. A TIN may be a social security number (SSN), an individual taxpayer identification number (ITIN), or an adoption taxpayer identification number (ATIN). Dependents who are required to file a tax return must have a TIN. For tax years beginning after 2017, the AMT exemption amount for certain children with unearned income is no longer limited to their earned income plus the additional AMT exemption amount. The alternative minimum tax (AMT) exemption amount no longer limited. If you make this election, include a statement or an attachment with your amended return specifying “election to modify tax of unearned income.”For more information, see Tax for Certain Children Who Have Unearned Income (Form 8615), later. See IRS.gov/Form1040X for more information about amending a tax return. If you make this election for 2019, include a statement with your return specifying “election to modify tax on unearned income.” The statement can be made on the return (for example, on line 7 or at the top of Form 8615) or on an attachment filed with the return.If you want to make this election for tax year 2018 or 2019, you will need to file an amended return, Form 1040-X. For tax years 20, you can elect to calculate the tax on the unearned income of certain children using either the brackets and rates for estates and trusts or the parent’s tax rate. Election to tax the unearned income of certain children at the parent’s tax rate.
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