@R-SchuleCPA wrote:
My opinion is that a 2020 amendment should be filed, because in the year of Covid, the IRS is being lenient. I'm unfamiliar with the aforementioned 2015 law, but it never hurts to file an amendment with a full disclosure of facts circumstances with hope for the best result. Furthermore, it could very well free up credits in 2021 since that year is pending filing.
The requirement for a valid social security number issued before the due date of the tax return was included in the TCJA of 2018, but I believe it was included in a previous tax law change as well. It's under 26 USC § 24(h)(7).
The problem with the idea of "lenient" is that there are some parts of the tax code that say "at the secretary's discretion" or "as determined by regulations". This gives the Secretary of the Treasury leeway to change certain rules (like extending the filing deadline due to an emergency). But when a code section is part of the law in black and white and doesn't contain exceptions, the IRS doesn't have leniency to change it unless Congress changes the law.
