@jorge878 wrote:
What day was 2019 tax year deadline, April 15? The Social security office was closed due to covid, that is why
I couldn't request a SS# for him on time
The deadline for tax returns originally due April 15 was extended to June 15. The IRS always has an automatic extension available to October 15, but you have to apply for that before the first deadline (usually April 15, but June 15 this year). The IRS has not extended the final October 15 deadline due to the coronavirus.
The limitation that the child needs an SSN and an on-time tax return was imposed by the PATH act of 2015. The IRS has not announced any action to modify or waive the requirements. (It's also important that the IRS is governed by law, and has limited ability to take administrative measures. For example, the IRS has the general authority to extend deadlines due to natural disasters, so they extended the April 15 deadline by calling the coronavirus a natural disaster. They may not have similar leeway to overrule the PATH act or other tax laws. And Congress did not address this issue in the CARES act.)
The best I can tell you is to file your return (if you have not) or file an amended return (if you already filed your original return) and include your child and hope for the best. If the credit is denied, you could appeal, or even go to tax court, and try to argue for emergency relief.
(Also, it may be worth mentioning that you can't claim your son unless he was born in 2019, so even if we was born on New Years' Eve, you had 3 months to apply for the SSN before coronavirus shut down the government.)
