I am seeing mixed messages about whether or not a SSN valid for employment is required to be eligible for the Recovery Rebate Credit for 2021. In my case, I am wondering if my wife is eligible for the credit. We are filing MFJ, and she has a SSN that is not valid for employment.
1040 Instructions for the 2021 Tax Year
"A valid social security number is one that is issued on or before the due date of your 2021 return (including extensions)."
1040 Instructions for the 2020 Tax Year
"A valid social security number is one that is valid for employment in the United States and is issued before the due date of your 2020 return (including extensions). "
However, this page about the Third Economic Impact Payment (which the 2021 Recovery Rebate Credit is for) does mention the need for work authorization.
https://www.irs.gov/newsroom/more-details-about-the-third-round-of-economic-impact-payments
"As with EIP2, joint filers where only one spouse has a Social Security number (SSN) will normally get the third payment. This means that these families will now get a payment covering any family member who has a work-eligible SSN."
