Claiming dependents after receiving SSN

[vinniboy]

I filed my 2020 and 2021 returns without claiming my child as dependent. Just last week, we got their SSN card. Can I amend my current and last year returns and claim her as dependent? 

[SweetieJean]

You can, but the PATH Act made several changes to the tax law, including preventing retroactive claims of the EITC and CTC by amending a return or filing an original return for any earlier year in which the individual or anyone listed on the return did not have a SSN valid for employment.  You can't claim EITC or CTC unless the Social Security number for you, your spouse (if married filing a joint return) or a qualifying child is issued before the due date of the return including any valid extensions.

[vinniboy]

Thank you  - so essentially, I can't take CTC using SSN and amend my already submitted return for 2021 (given I have not asked for extension and filing date is already past due)?  

And I anyways cant amend 2020 return to claim any CTC benefits with PATH act. 

[Critter-3]

Sorry ... but if you  claimed  them on the original returns using an ITIN then amending with a SS# is useless now.