For each dependent in ‘DependentDetail’ on Form 1040-X, there must be a corresponding entry in the same position in ‘DependentDetail’ on the amended Form 1040 with the same ‘DependentFirstNm’ and ‘DependentLastNm’ and ‘DependentNameControlTxt’ and ‘IdentityProtectionPIN’ and ( ‘DependentSSN’ or ‘DiedLiteralCd’) and ‘DependentRelationshipCd’
and ( ‘EligibleForChildTaxCreditInd’ or ‘EligibleForODCInd’ ).

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