HI,

I received Child Care expenses for 2008 from Child Care center for my 3 year old son. In that form under my son name there is ITIN # mentioned. Child Care center-Director told me that I can use this ITIN for filing the tax.

As per my Knowledge ITIN # will be only Issued by IRS, please correct if I'm wrong.
Now my question is Can I use the ITIN # provided by child care center for filing 1040 or Do I need to apply for new ITIN with IRS?

Appreciate your help.

Thank you,

Regards
RAJ

Can anybody help me on this?

ITINs ARE issued by the IRS in response to the submission of a Form W-7.

You can call the IRS at 1-800-908-9982 to determine if the ITIN given to you is valid.

It probably is NOT valid, in which case you need to submit a Form W-7 to apply for one for your sone.