J.K. Lasser's Your Income Tax 2013: For Preparing Your 2012 Tax Return

21.11 Reporting Social Security Numbers of Dependents

On your return, you must list the Social Security number (SSN) of each dependent you claim. Include the SSNs of parents or other adults you claim as dependents, as well as those of children.

An SSN may be obtained from the Social Security Administration for U.S. citizens and aliens who have been lawfully admitted for permanent residence or employment. If a dependent is a resident alien or nonresident alien ineligible to obtain an SSN, an individual taxpayer identification number (ITIN) must be obtained from the IRS by filing Form W-7.

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Planning Reminder

Filing for SSN or ITIN

If you are planning to claim an exemption for a dependent who at the end of 2012 does not have a required Social Security number, either you or that person should file Form SS-5 with the Social Security Administration as soon as possible so the number may be obtained before the April 15, 2013, filing deadline for your 2012 return. It usually only takes about two weeks to get a SSN, assuming you have provided the Social Security Administration with all required documentation. If you do not have the SSN by the filing due date, you should file Form 4868 for an automatic extension to file (46.3).

If your dependent needs an ITIN and has not yet obtained it from the IRS (by filing Form W-7) before you file your 2012 return, you should attach ...