In order to report a child on a US tax return, the child must have US citizenship in the year of reporting and a Social security card by the due date of the tax return including extensions. For example, if a child was born in May 2019 then the child must have citizenship by Dec. 31, 2019 and the Social Security card must have a date no later than Oct. 15, 2021. For assistance in obtaining US citizenship please contact Michele Coven Wolgel: 02-590-3444, email: