I came to the USA in 2023 and did taxes for the first time, so I tried to follow the procedure step by step but needed to understand the laws and requirements fully. I am a single parent and the only breadwinner in the family. I have a 6-year-old son, so I was hoping to get a child credit return. As soon as I found out that to fill out the taxes, I needed to specify the SSN of my child (which I did not have at that time), I immediately submitted an online application to receive the document (it was 04.10.2023). It took about a month to get the document, so I made an extension and filed taxes when I got my child's SSN.
Lately, I received a letter from the IRS saying I was denied:
- credit for other dependents
- refundable Child Tax Credit
- nonrefundable Child Tax Credit
- additional Child Tax Credit
- Earned Income Credit
because I did not have the child's SNN by the due date of the tax return.
Please help me figure out if there is any way or procedure that will help me appeal and get a refund for 2023. I did not see any information regarding the SNN date of issuance when filing the tax declaration. Technically, the SSN was already in the registration process on the due date of the tax return.
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Hi NatalkaKH, so sorry to hear the credit we denied.
Your dependent must have a valid social security number by the due date of your tax return (including extensions) to claim Earned income tax credit and Child tax credit. I posted a couple links to IRS Website for you to reference.
If you have a qualifying child who does not have the required SSN, you can’t use the child to claim the CTC or ACTC on either your original or an amended 2023 return. The required SSN is one that is valid for employment and is issued before the due date of your 2023 return (including extensions).
https://www.irs.gov/instructions/i1040s8
__________________________________________________________________________________________________
To qualify for the EITC, everyone you claim on your taxes must have a valid Social Security number (SSN). To be valid, the SSN must be:
Per the IRS, ""Your qualifying child must have a valid SSN issued on or before the due date of your return (including extensions)" and further: "If your social security card reads “Valid for work only with INS authorization” or “Valid for work only with DHS authorization,” you have a valid SSN, but only if that authorization is still valid."
As the instructions read that you need a valid SSN before the due date of the return, if you have a valid extension filed for your federal return, AND you were able to get a valid SSN for your son (meaning it states it is valid for work only with INS or DHS authorization AND that authorization is currently valid as of the date you file your return AND you file your return on or before the due date of your extended return) then you should qualify for those benefits.
I cannot find an IRS reference specific to the situation where the child's work status has changed, but there is a reference to the timeline in IRS Publication 596 that states:
Based on the above references, it would seem that if your child receives DHS authorization to work prior to the due date of the return (including extensions), then you would be able to claim these tax benefits on an original or amended tax return that is filed prior to the due date. However, once the due date of your tax return has past, you are not eligible to file an original or amended return to claim the benefits.
To claim the Child Tax Credit on a 2023 tax return, the taxpayer (and spouse if filing jointly) must have a Social Security Number (SSN) or individual taxpayer identification number (ITIN) by the tax filing due date of the return (including extensions). Any child used to claim the Child Tax Credit or the Additional Child Tax Credit must also have an SSN valid for employment issued by the due date of the return (including extensions).
To claim the Earned Income Credit (EIC) on a 2023 return, the taxpayer (and spouse if filing jointly) must have a valid Social Security Number (SSN) by the due date of the return (including extensions). Any qualifying child listed on Schedule EIC (Form 1040) must also have a valid SSN. Adoption and individual tax payer identification numbers (ATINs and ITINs) do not qualify. The SSN is not valid if the Social Security card states “Not valid for employment.” If the Social Security card states “Valid for work only with INS authorization” or “Valid for work only with DNS authorization,” the SSN is valid for EIC, but only if the authorization is still valid.
So, the first hurdle to pass is whether you had a valid Social Security Number by the due date of the return (including extensions), or a valid ITIN number by the due date of the return (including extensions). If you had an ITIN, not a SSN, then your tax return would not qualify for the Earned Income Credit, but could still qualify for the Child Tax Credit.
The second hurdle is whether your son had a valid Social Security Number by the due date of the return (including extensions). If you child did not have a valid social security number by the due date of the return, then they would not qualify for the Child Tax Credit or Earned Income Credit.
You mentioned that you applied for the SSN for your child on 4-10-23, and that your child received a SSN about a month later. Is the SSN issued to your child "valid for employment, or does it indicate is it NOT valid for employment?
Assuming you have a valid SSN or ITIN, and assuming your child received a valid SSN in May, the next step is the hurdle that you must have had those by the due date of the return, INCLUDING EXTENSIONS. If you filed for an extension for your tax return, received the SSN or ITIN numbers and then subsequently filed your return before the extended due date, then you meet this rule. If, however, you did NOT file an extension, then you would not be eligible for the Child Tax Credit or the Earned Income Credit if your child received the SSN after the original un-extended due date of the return..
Given the timeline you presented, I would suspect that the IRS does not have all the information needed for these credits, especially if you filed immediately after you received your child's SSN. The letter you received from the IRS should have an option to disagree with the letter and to send a response back to the IRS. You would want to follow the process in the letter, and send documentation proving that you filed a valid extension, proving the date you received your ITIN or SSN, proving the date your son received his SSN, proving his SSN is "valid for employment" and proving that you filed your tax return AFTER those dates, but before the extended due date of the return.
Hi NatalkaKH, so sorry to hear the credit we denied.
Your dependent must have a valid social security number by the due date of your tax return (including extensions) to claim Earned income tax credit and Child tax credit. I posted a couple links to IRS Website for you to reference.
If you have a qualifying child who does not have the required SSN, you can’t use the child to claim the CTC or ACTC on either your original or an amended 2023 return. The required SSN is one that is valid for employment and is issued before the due date of your 2023 return (including extensions).
https://www.irs.gov/instructions/i1040s8
__________________________________________________________________________________________________
To qualify for the EITC, everyone you claim on your taxes must have a valid Social Security number (SSN). To be valid, the SSN must be:
I agree 100% with my colleague, K M W.
The only thing that I will like to add is, if you believe you require further assistance when interacting with the IRS your may visit a local Tax Practitioner or contact the Taxpayer Advocate Organization Taxpayer Advocate Service.
I agree with this post by DashonnonH, if there was not an extension filed for the tax year. But, if there were an extension filed, and you received the SSN before the extended due date and then filed your tax return before the extended due date, you would qualify for the credits.
Thank you for answering.
I filed for an extension for my tax return on 04.13.2024. My son's SSN was issued on 04.25.2024 (valid for work only). I filed my tax return on 05.12.2024.
If the return due date includes an extension, why can my son's SSN not be accepted?
Thank you for answering.
I filed for an extension for my tax return on 04.13.2024. My son's SSN was issued on 04.25.2024 (valid for work only). I filed my tax return on 05.12.2024.
If the return due date includes an extension, why can my son's SSN not be accepted?
I filed for an extension for my tax return on 04.13.2024. My son's SSN was issued on 04.25.2024 (valid for work only). I filed my tax return on 05.12.2024.
If the return due date includes an extension, why can my son's SSN not be accepted? What should I do next to get refund?
Based on the timeline you provided, if you meet the other rules in my post (i.e. the SSN being valid for employment) then you qualify for the credits. You need to respond to the IRS with that information.
Just to clarify, the Social Security card should say one of three things:
Your follow up says your son's social security card says "valid for work only".... do you mean it says "Valid for work only with DHS Authorization"? If that is what is on the card, and your son does NOT have DHS authorization to work, then by definition the social security number does not meet the rules to be eligible for the credit.
You need to review the card, and if it specifically states "Valid for Work only with DHS Authorization", it qualifies only if your son has a valid DHS authorization to work.
Thank you very much for helping!
Thank you for your reply. My son's SSN is stated as valid for work only with DHS authorization. So, do I need to get him a work authorization card to be able to get a tax credit for him? Because he is six years old now.
And DHS authorization has to be issued before the due date of the tax return (including extensions)
October 15?
Per the IRS, ""Your qualifying child must have a valid SSN issued on or before the due date of your return (including extensions)" and further: "If your social security card reads “Valid for work only with INS authorization” or “Valid for work only with DHS authorization,” you have a valid SSN, but only if that authorization is still valid."
As the instructions read that you need a valid SSN before the due date of the return, if you have a valid extension filed for your federal return, AND you were able to get a valid SSN for your son (meaning it states it is valid for work only with INS or DHS authorization AND that authorization is currently valid as of the date you file your return AND you file your return on or before the due date of your extended return) then you should qualify for those benefits.
I cannot find an IRS reference specific to the situation where the child's work status has changed, but there is a reference to the timeline in IRS Publication 596 that states:
Based on the above references, it would seem that if your child receives DHS authorization to work prior to the due date of the return (including extensions), then you would be able to claim these tax benefits on an original or amended tax return that is filed prior to the due date. However, once the due date of your tax return has past, you are not eligible to file an original or amended return to claim the benefits.
Thank you!
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