Living aboard and do not have child social security number yet, do I still need to have the child in the tax return?

[ktcttax]

Tried to enter the child without the social security number but was not allowed to do so and to get the number it might take a while (need to go to the embassy)

[rjs]

You do not have to include the child in your tax return, but you will likely pay more tax, or get a smaller refund, if you omit the child.

If you are a U.S. citizen or resident alien living abroad, you get an automatic 2-month extension of time to file your tax return and pay any tax that you owe. (But you will be charged interest if you don't pay by April 15.) You can request an automatic 6-month extension, which gives you another 4 months to file, but you must still pay any tax that you owe by the end of the 2-month extension.

CORRECTION: Because of the recently announced 90-day postponement of the payment deadline for 2020, you will not be charged interest as long as you pay by July 15, 2020.

[Critter]

STOP .... do NOT file the return until you get the SS#  ... put yourself on an automatic 6 month extension and WAIT for that number if you have already applied for it. 

[rjs]

CORRECTION: Because of the recently announced 90-day postponement of the payment deadline for 2020, you will not be charged interest as long as you pay by July 15, 2020.

[ktcttax]

Hi rjs - thank you for the response. With the corona virus going on we are not sure when we will be able to go get the SSN and we are not worried about less deduction (since it will not make a difference with our lower income). Just worried that if we were obligated to report it or not (penalty due to not reporting...) . If there is no concern of such we will most likely skip for this year and try for next year. (will that be ok?)

[NCperson]

there is no requirement to claim a child - 

[Critter]

@ktcttax

Do NOT file a return until you get the SS# ... go on extension if needed  especially if you will be eligible for the EIC or CTC or  ACTC ... with the new rules you cannot amend a filed return to get these credits later.  Do not short yourself unnecessarily and if you do don't say you were not warned in advance. 

From the IRS :  

The Protecting Americans from Tax Hikes or PATH Act made several changes to the tax law, including preventing retroactive claims of the EITC and CTC by amending a return or filing an original return for any earlier year in which the individual or anyone listed on the return did not have a SSN valid for employment. You can't claim EITC or CTC unless the Social Security number for you, your spouse (if married filing a joint return) or a qualifying child is issued before the due date of the return including any valid extensions.

http://www.thetaxadviser.com/newsletters/2016/jan/congress-makes-changes-to-popular-tax-credits.html