Instructions For Form 1040-A - U.s. Individual Income Tax Return - 2016 Page 23

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2017 Form 1040A—Line 6c
you later get an SSN (or ITIN). Also, no child tax credit is al-
Student. A student is a child who during any part of 5 calendar
lowed on your original or an amended 2017 return with respect
months of 2017 was enrolled as a full-time student at a school,
to a child who didn't have an SSN, ATIN, or ITIN by the due
or took a full-time, on-farm training course given by a school or
date of your return (including extensions), even if that child lat-
a state, county, or local government agency. A school includes a
er gets one of those numbers.
technical, trade, or mechanical school. It doesn't include an
If you apply for an ATIN or an ITIN on or before the due
on-the-job training course, correspondence school, or school of-
date of your 2017 return (including extensions) and the IRS is-
fering courses only through the Internet.
sues you an ATIN or an ITIN as a result of the application, the
IRS will consider your ATIN or ITIN as issued on or before the
due date of your return.
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Need more information or forms? Visit IRS.gov.

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