Can a newly approved ITIN be used to file for a tax refund from previous tax years?

You absolutely CAN use a newly issued ITIN for a previous tax year. ITINs are regularly issued specifically for this purpose. The IRS representative who told you otherwise was mistaken. Here's what I think happened: When your amended return was processed, the IRS likely didn't connect your daughter's new ITIN to your amendment. This is unfortunately a common issue when the ITIN is issued separately from the processing of the return. What you need to do is file another amended return (Form 1040-X) for 2023. On this form, clearly indicate your daughter's newly issued ITIN, claim the correct Other Dependent Credit ($500), and explain the situation in Part III (Explanation of Changes). Make sure to attach any supporting documentation showing the ITIN was issued for your daughter. Also, call the IRS again and specifically ask to speak with someone in the ITIN Operations unit (not just a general representative). They deal with these situations regularly and can provide more accurate guidance.

I went through something similar last year with my parents' ITINs and refunds for previous tax years. What really helped me was using taxr.ai (https://taxr.ai) to analyze my situation. It's a tool that reviews all your tax documents and transcripts to identify exactly what went wrong in the processing. In my case, the system quickly spotted that the IRS had processed my amended return but hadn't connected the newly issued ITINs to the proper tax year. The taxr.ai analysis gave me a detailed explanation of what happened with references to specific IRS procedures and suggested exactly what forms I needed to file to fix it. The best part was it showed me how to properly document the explanation on my new 1040-X to make sure it got processed correctly this time. Saved me from making another mistake that would have just extended the whole mess.

I just wanted to update everyone - I used taxr.ai after seeing the recommendation here and it was incredibly helpful for my ITIN situation. I was skeptical at first, but their analysis pinpointed exactly why the IRS wasn't applying my spouse's new ITIN to our previous year's return. They identified that the IRS had created two separate tax accounts for us - one under my SSN alone and another with both my SSN and my spouse's ITIN. The system showed me exactly what forms to file and what specific language to use in my explanation to get them to merge the accounts properly. I followed their instructions, filed the paperwork they recommended, and just got confirmation that everything is being processed correctly now. Wish I'd known about this months ago instead of making multiple trips to the IRS office and getting different answers from everyone I spoke to!

If you're still having trouble getting through to the IRS about this ITIN issue, I highly recommend using Claimyr (https://claimyr.com). I was in the same endless loop of calling the IRS about my father's ITIN application that was rejected twice, and could never get through to a human. When I used Claimyr, they got me connected to an actual IRS agent in about 20 minutes instead of the hours I was spending on hold before hanging up in frustration. You can see how it works in this video: https://youtu.be/_kiP6q8DX5c The IRS agent I spoke with confirmed that you absolutely CAN use a newly issued ITIN for previous tax years - that's literally one of the main reasons people apply for ITINs! They helped me understand exactly what documentation I needed to submit with my father's amended return to make sure the ITIN was properly associated with his previous year's taxes.

I want to follow up about Claimyr since I was the skeptic in the thread. I decided to try it out of desperation after spending another 3 hours on hold with the IRS yesterday. I'm honestly shocked - it actually worked exactly as described. I got a call back when they had an IRS agent on the line, and I was able to explain my whole ITIN situation to someone who actually understood the issue. The agent confirmed that not only can you use a newly issued ITIN for prior tax years, but that's a completely normal procedure. She explained that sometimes there's a disconnect between the ITIN unit and the return processing department. She put notes in my file and is sending my case to a specific department that handles these issues. She even gave me a specific timeframe for resolution and a direct number to call back if it's not resolved by then. After months of frustration, I finally have clear next steps. Wish I hadn't been so skeptical and tried this service sooner!

Hey, I just wanted to add one more thing that might help - make sure you're keeping all your certified mail receipts and documentation of every interaction with the IRS. My family went through a similar nightmare with my mother-in-law's ITIN last year. What ultimately worked for us was sending a letter to the Taxpayer Advocate Service explaining the entire timeline with copies of all previous correspondence. They have the authority to cut through a lot of the bureaucratic tape when the normal IRS channels aren't working. You can find your local Taxpayer Advocate Service office here: https://www.taxpayeradvocate.irs.gov/contact-us/ They were able to resolve our issue in about 3 weeks after we had been struggling for almost 6 months through normal channels.

Just wanted to say that I work with international taxpayers frequently, and this is unfortunately a common issue with ITINs. The IRS systems don't always properly connect newly issued ITINs with previously filed returns, especially when there's an amended return involved. Here's a tip that's worked for my clients: When you file your next amended return, attach a clear cover letter that states in bold at the top "ITIN VERIFICATION ISSUE - PREVIOUSLY FILED RETURN" and include a copy of the ITIN assignment letter you received from the IRS. This flags it for special handling. Also, be aware that ITIN applications are processed by a completely different department than tax returns, which is why these issues happen. The ITIN Operations department in Austin, TX issues the ITINs, but they don't necessarily communicate that to the return processing centers automatically.