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KNERD
Level 3

Amended returns of 2018, 2019, 2020 due to child without SSN during those years

I was unaware of prohibitions of claiming EIC and Child Tax Credit for children who did not have an SSN for the filing year, else I would have done it without delay. However, in 2020 I had proceeded to procure an SSN for my son, however the SSN was not issued until 2021 due to government offices closed/understaffed. 

 

Anyway, for the 2018 Amended return, it was finally "Adjusted," and I got a notice indicating "you cannot retroactively claim Child Tax Credit and Earned Income Credit."

 

With that, is only the CTC and EIC affected? Meaning I can still get some sort of deductions/credit for my newborn son who obviously lived with me for that year, and for 2019?

 

I am sure the same will be for the 2019 1040X, and 2020, but for the 2020 rejection (if there is one), I do plan on appealing up to going to tax court if I have to because the delay of getting the SSN for 2020 was NOT MY FAULT. I have plenty of documentation including emails showing they could not process my request for an extended time due to office closures and/or staffing shortages due to pandemic. 

 

Since I will not get the CTC and EIC for 2018, and 2019, the main question is, about any other deductions/credits for those years for my child? 

 

Thanks!

1 Best answer

Accepted Solutions
NCperson
Level 15

Amended returns of 2018, 2019, 2020 due to child without SSN during those years

@KNERD 

 

<<For clarity, you are saying there a dependent credit of $500 for each one, then a separate Child Tax Credit (the one the IRS is denying)? >>

 

there are TWO tax credits and it's an "either or" situation.

 

1) everyone listed as a dependent on your tax return is eligible for up to $500 as an 'other dependent tax credit". However, it is what is called a 'non-refundable tax credit".  You must have tax liability on Line 18 to be eligible for it.  Then the tax on line 18 gets reduced by $500 per dependent (but the result can't go below zero hence "up to").  If you don't have any liability on Line 18, you are not eligible for it.  (In 2019 the 'tax liability' line is 12a; in 2020 the tax liability line is 16, in  2021-2022, the tax liability line is 18).

 

2) BUT! for children under the age of 17, there is a different tax credit. worth up to $2000.  To be eligible for it is more complicated.  You must have earned at least $2500 or have tax liability on the lines noted in #1.  Depending on your earning or your tax liability determined how much of the $2000 you can get.  For 2021 ONLY, the rules were quite simple and different: children ages 0-5 were worth a $3600 credit and children 6-17 were worth a $3000 credit. (note that the tax credit is for children UNDER the age of 17, but in 2021 ONLY it INCLUDED children that were age 17)

 

Most take tax credit #2 for their children, but if there is a circumstance where they are not elgiible for #2 (and your social security issue creates that for 2019), you can take tax credit #1.

View solution in original post

18 Replies
Critter-3
Level 15

Amended returns of 2018, 2019, 2020 due to child without SSN during those years

You can get the $500 credit for OTHER dependents  but it is not refundable and if the IRS did not adjust the return for you can can amend it to add the credit if you are eligible for it. 

NCperson
Level 15

Amended returns of 2018, 2019, 2020 due to child without SSN during those years

@KNERD -the rule is that the social security number issue date (look at the card itself) must be dated prior to the due date of the tax return.  Otherwise, the taxpayer is not eligiblr for CTC, EIC or the stimulus/ recovery rebate credit.

 

what is the date on the card? 

KNERD
Level 3

Amended returns of 2018, 2019, 2020 due to child without SSN during those years

@NCperson   As mentioned, I submitted for an SSN in 2020, but due to government office closures, etc., the card was not issued until 2021, and that is what date it has on it.  Also, their offices wanted people to just drop off papers in some drop box and they indicated they would mail them back. Since I was worried about the loss of many important documents, I instead filed an application via email, so I do have proof the delay was not because of me. 

 

I would guess if that pandemic nonsense of government shutdowns had not happened, I would have had the SSN issue within days., long before 2021.

 

Thanks for responding.  

KNERD
Level 3

Amended returns of 2018, 2019, 2020 due to child without SSN during those years

@Critter-3 Not sure if I fully understand.

 

I had already claimed my other child on all those years, just not my youngest child due to lack of SSN.

 

I am wondering about other deductions and credits I may be able to obtain. The TT software for year 2018 is really not allowing me to go back and remove CTC and EIC from the one child. It is either all or none.

NCperson
Level 15

Amended returns of 2018, 2019, 2020 due to child without SSN during those years

@KNERD -  

Congress passed the law that CTC and EITC benefits require the SSN to be issued prior to the due date of the return. 

 

unfortunately, the 2018 and 2019 amendments will be denied since the SSN was issued after the due dates for these returns. 

 

for 2020, if the SSN issue date was prior to May 15, 2021, you can amend and it should be accepted. if the SSN issue date is after May 15, 2021, the amendment will be denied. 

 

As mentioned above, you can still amend for the $500 other dependent credits. Every dependent is eligible for up to $500, it is just that there is an additonal credit - called the child tax credit - for children under the age of 17.  So when we state 'other' - we don't mean your other child, we mean the 'other' tax credit. 

 

Further, for 2018, the deadline to submit amendments was April 15, 2022, so it is too late.

for 2019, the deadline to submit amendments is July 15, 2023. 

KNERD
Level 3

Amended returns of 2018, 2019, 2020 due to child without SSN during those years

@NCperson My 2018 tax return was not filed until around 3rd quarter 2020 since I had no tax liability, was not required to file by April 15, 2019.   The 2019 return was also sent at the same time in 2020.  The 2020 return was done at the normal time frame. 

 

I submitted three Amended returns (2018, 2019, 2020) which were accepted on March 26, and March 28.  The two from 2018 & 2019 shown being worked on (Adjusted status) now, and nothing on the 2020 yet.

 

The SS Card was issued in January of 2021, so thank you for the information on the May 15 deadline. I am good with regards with that then.

 

For clarity, you are saying there a dependent credit of $500 for each one, then a separate Child Tax Credit (the one the IRS is denying)? 

 

Thanks again for helping out, and helping me understand this!

 

NCperson
Level 15

Amended returns of 2018, 2019, 2020 due to child without SSN during those years

@KNERD 

 

<<For clarity, you are saying there a dependent credit of $500 for each one, then a separate Child Tax Credit (the one the IRS is denying)? >>

 

there are TWO tax credits and it's an "either or" situation.

 

1) everyone listed as a dependent on your tax return is eligible for up to $500 as an 'other dependent tax credit". However, it is what is called a 'non-refundable tax credit".  You must have tax liability on Line 18 to be eligible for it.  Then the tax on line 18 gets reduced by $500 per dependent (but the result can't go below zero hence "up to").  If you don't have any liability on Line 18, you are not eligible for it.  (In 2019 the 'tax liability' line is 12a; in 2020 the tax liability line is 16, in  2021-2022, the tax liability line is 18).

 

2) BUT! for children under the age of 17, there is a different tax credit. worth up to $2000.  To be eligible for it is more complicated.  You must have earned at least $2500 or have tax liability on the lines noted in #1.  Depending on your earning or your tax liability determined how much of the $2000 you can get.  For 2021 ONLY, the rules were quite simple and different: children ages 0-5 were worth a $3600 credit and children 6-17 were worth a $3000 credit. (note that the tax credit is for children UNDER the age of 17, but in 2021 ONLY it INCLUDED children that were age 17)

 

Most take tax credit #2 for their children, but if there is a circumstance where they are not elgiible for #2 (and your social security issue creates that for 2019), you can take tax credit #1.

KNERD
Level 3

Amended returns of 2018, 2019, 2020 due to child without SSN during those years

Thanks for the taking the time for clarifications. Looks like I will at least get the $500

KNERD
Level 3

Amended returns of 2018, 2019, 2020 due to child without SSN during those years

My 2018 Amended Return now shows "Completed" in "Where's My Amended Return."

 

Looking at the transcripts, it shows no new credits given.  Not even the "other dependent tax credit" you mention. On line 18 you mention, is that the original 2018 1040 or the 1040X? I have positive numbers on both. 

NCperson
Level 15

Amended returns of 2018, 2019, 2020 due to child without SSN during those years

@KNERD - what number is on line 11 on the original 2018 tax return that was submitted?  that is your 'tax'. 

 

The credit for other dependents can reduce this figure by the LESSOR of $500 or the amount shown on Line 11. 

 

If Line 11 was zero, you are not elgible for any part of the $500. 

 

One other point.....if the amendment to obtain an additional refund on a 2018 tax return was not received by April 15, 2022, it would be rejected as it is past the three year deadline to file for the 2018 tax season.  

 

 

 

 

KNERD
Level 3

Amended returns of 2018, 2019, 2020 due to child without SSN during those years

Line 11 shows a 0, but lines 57/64 on "Other Taxes" shows a self-employment tax. Would that not count for something?

 

My original 2018 return was filed in 2021 so I have three years after that time. Anyway, it was accepted in this past March.

 

Thanks again for taking the time to respond!

NCperson
Level 15

Amended returns of 2018, 2019, 2020 due to child without SSN during those years

Since Line 11 is zero, you are not eligible for the Other Dependent Credit.  It is that simple. 

 

Self-employment tax is not "income tax', but rather is similar to social security and Medicare tax that W-2 employees pay. 

 

 

KNERD
Level 3

Amended returns of 2018, 2019, 2020 due to child without SSN during those years

okay, thank you very much.

KNERD
Level 3

Amended returns of 2018, 2019, 2020 due to child without SSN during those years


@NCperson wrote:

@KNERD -  

Congress passed the law that CTC and EITC benefits require the SSN to be issued prior to the due date of the return. 

 

unfortunately, the 2018 and 2019 amendments will be denied since the SSN was issued after the due dates for these returns. 

 

for 2020, if the SSN issue date was prior to May 15, 2021, you can amend and it should be accepted. if the SSN issue date is after May 15, 2021, the amendment will be denied. 

 

As mentioned above, you can still amend for the $500 other dependent credits. Every dependent is eligible for up to $500, it is just that there is an additonal credit - called the child tax credit - for children under the age of 17.  So when we state 'other' - we don't mean your other child, we mean the 'other' tax credit. 

 

Further, for 2018, the deadline to submit amendments was April 15, 2022, so it is too late.

for 2019, the deadline to submit amendments is July 15, 2023. 


Seems your information is incorrect.  I contacted the IRS today about my refund and they told me the CC has to be issued the current year thus I was denied EIC. And even more crazy talk I cannot even claim the Recovery Credit. 

 

I have to file an appeal. 

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