Mixed family status
Me & my wife are on immigration visa & resident alien(as per substantial presence test), both of us have SSN. We had a baby born in 2020(outside US). I have applied for my baby's ITIN along with my IRS filing in 2021.
My question is about the stimulus package (first,second& third). How much is my eligibility ? Is my baby eligible for all 3 if not, which ones is he eligible ?
Until now, me and my wife received both the stimulus 1st & 2nd. I haven't applied for a recovery rebate for my child as turbotax didn't allowed. But i am reading a few posts online which says there was a bill passed in Decembe'2020 which allowed the families with mixed status to apply for a rebate.
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An ITIN will not be accepted for a qualifying child. See IRS FAQ Does my qualifying child need to have an SSN? states:
A qualifying child must have either:
An ITIN won’t be accepted for a qualifying child.
First stimulus check qualifications (assuming you meet the income qualifications)
Generally, you were eligible for the first Economic Impact Payment if you are a U.S. citizen or U.S. resident alien, you were not claimed as a dependent of another taxpayer and have a Social Security number valid for employment.
Second stimulus check qualifications (assuming you meet the income qualifications)
Generally, if you’re a U.S. citizen or U.S. resident alien, you may be eligible for $600 ($1,200 for a joint return), if you (and your spouse if filing a joint return) aren’t a dependent of another taxpayer on a 2019 tax return, have a social security number (SSN) valid for employment.
Check the Third Stimulus Check Calculator for see if you qualify for the stimulus.
My understanding of the 'mixed status' rule change had to do with one spouse on a jointly filed tax return having a SS number and one having an ITIN.
Under the initial rule, when the first stimulus payment was issued, if one spouse in a married filing jointly tax return does not have a Social Security number, neither spouse can receive the stimulus payment.
Under the rules of the second stimulus payment, if one spouse does not have a Social Security number, the spouse with a Social Security number and the qualifying children with a Social Security number will receive the stimulus check.
The December COVID-19 Relief Package retroactively changed the rule for the first stimulus payment to be the same as the rule for the second stimulus payment.
Does this mean, the rule for mixed family status is only meant for the spouse ? and not for kid dependent ?
It is not an issue of claiming the child as a dependent, you just can't get a stimulus payment for a child unless you have a social security number for the child, even if the child can be claimed as your dependent.
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