Even if the language is “timely issued”, there are two problems with filing a tax return without listing the child with their Social Security number. Consider the following scenario:
Apply for extension today.
File tax return tomorrow without child.
Receive partial refund in three weeks.
Receive Social Security number in June.
File amended return in July.
Receive rest of refund in January.
In this scenario, the taxpayer has to rely on the IRS and the Social Security administration getting all the bureaucracy correct for them. The IRS and the SSA must recognize that the extension was filed and that the issuance of the Social Security number was “timely“. Then, it will likely take at least six months to pay any refund on an amended return because the IRS is so incredibly backlogged, which means the remainder of the tax refund will probably not be paid until January.
Instead consider the following:
File extension today.
Receive Social Security number in June.
File original tax return in July.
Receive full refund in three weeks.
Here the taxpayer is taking the situation into their control and is clearly filing a timely return with the Social Security number. The refund will be processed immediately and there is much less opportunity for the IRS or Social Security administration to screw it up.
