Can we get Child Tax Credit if we got my stepson SS

[Critter-3]

When did you get the number?   When was the number issued ?  Which tax year are you talking about ?

[Opus 17]

In order to claim the child tax credit, you must file an "on time" return that includes the child's social security number.

For 2019, it is too late to file an on time return, even if you had the extension, so for 2019 you can't claim the credit, even if you filed an amended return.

For 2020, a stepchild is treated for tax purposes exactly like a biological child, and you follow all the usual rules for claiming a dependent.  (The child must be under 19, or under 24 and a student, must live in your home more than half the year, and can't provide more than half their own support.)

[jorge878]

Just over a week ago, the number was issue probably three weeks ago, tax year 2019

[Opus 17]

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@jorge878 wrote:

Just over a week ago, the number was issue probably three weeks ago, tax year 2019

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It's too late to claim a dependent on your 2019 tax return.  If you have not filed yet, there is no harm to be done by listing the child, but the IRS probably won't pay the credit.  If you have already filed, the credit will not be awarded if you amend, because it is after the final October 15 deadline.  

[jorge878]

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

[Opus 17 · Accepted solution]

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@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

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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.)