SSN or ITIN
1
Returns are able to be electronically filed if the taxpayer or spouse (or any of their dependents) has an Individual Taxpayer Identification Number (ITIN) instead of a Social Security Number (SSN). If the dependent does not have a SSN or ITIN, the taxpayer can either e-file without the dependent and file an amended return later, or apply for an extension on IRS Form 4868 Application for Automatic Extension of Time to File U.S. Individual Income Tax Return.