Final answer:
Yes, a taxpayer can amend a return to add a dependent whose identification number was received after the due date. This can be done by filing Form 1040X and providing the necessary information about the dependent.
Step-by-step explanation:
Yes, a taxpayer can amend a return to add a dependent whose identification number was received after the due date of the return. The dependent's identification number is necessary to claim certain tax benefits, such as the Child Tax Credit or the Earned Income Credit. To amend the return, the taxpayer would need to file Form 1040X, Amended U.S. Individual Income Tax Return, and include the necessary information about the dependent, including their identification number.
For example, if a taxpayer initially filed their tax return without including a dependent who was born after the due date, they can still amend their return once they obtain the dependent's identification number. This allows the taxpayer to claim any applicable tax benefits related to having a dependent.
However, it's important to note that there are specific deadlines for amending a tax return. Generally, a taxpayer must file an amended return within three years from the date the original return was filed, or within two years from the date the tax was paid, whichever is later.