Deductions & credits

That is partly incorrect. The child would be eligible for the enhanced child tax credit of $3600. The child is also eligible for a recovery rebate of $1400. Even though the stimulus payments were made based on 2020 or 2019 information, taxpayers who did not receive a stimulus payment will still be eligible for a recovery rebate when they file their tax return.

 

Additionally, your child must have a Social Security number before you file the tax return. If you do not have a Social Security number, neither of these benefits will be awarded. In addition, you must file an on-time tax return. That means that if you don’t have a Social Security number by April 15, you must get an extension so that you have until October 15 to file. If you file without the Social Security number and then file an amended return later, you won’t qualify for the credits.

https://www.irs.gov/newsroom/questions-and-answers-about-the-third-economic-impact-payment-topic-b-e...