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posted Jun 6, 2019 5:23:54 AM

Can we file an amended tax return later for our son, Gabriel, who was born abroad in the Philippines on Feb. 15,2016, once we get the SSN we are applying for him?

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Level 15
Jun 6, 2019 5:23:55 AM

Well you can BUT there are limitations if you amend later ...    

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 


An option is to file the return with a W-7 to get an ITIN for the child to preserve your rights to the credits if you could use them.


To get an ITIN (Individual Tax Identification Number) you will need to fill out form W7 and attach it to the front of your tax return. You will also need to submit additional documentation to prove your identity and status. A passport is the only stand alone document, otherwise you need to submit two documents (see instructions). You can submit original documents; however, it is safer to submit copies.  These copies need to be certified by the issuing agency.

 

Send your return, form W7 and the supporting documents to the address in the instructions (see link below).

 

You can also apply in person at an IRS office handling ITIN applications (see link ITIN Acceptance Agents).

 

Turbotax does not support form W7, but you can download it and fill it out manually (or using a pdf editor).

Write "applied for, see attached W7" in the box for the SSN/ITIN on your tax return.

You need to write that in after printing out your return.

 

Form W7:

www.irs.gov/pub/irs-pdf/fw7.pdf

Instructions for Form W7:

www.irs.gov/pub/irs-pdf/iw7.pdf


1 Replies
Level 15
Jun 6, 2019 5:23:55 AM

Well you can BUT there are limitations if you amend later ...    

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 


An option is to file the return with a W-7 to get an ITIN for the child to preserve your rights to the credits if you could use them.


To get an ITIN (Individual Tax Identification Number) you will need to fill out form W7 and attach it to the front of your tax return. You will also need to submit additional documentation to prove your identity and status. A passport is the only stand alone document, otherwise you need to submit two documents (see instructions). You can submit original documents; however, it is safer to submit copies.  These copies need to be certified by the issuing agency.

 

Send your return, form W7 and the supporting documents to the address in the instructions (see link below).

 

You can also apply in person at an IRS office handling ITIN applications (see link ITIN Acceptance Agents).

 

Turbotax does not support form W7, but you can download it and fill it out manually (or using a pdf editor).

Write "applied for, see attached W7" in the box for the SSN/ITIN on your tax return.

You need to write that in after printing out your return.

 

Form W7:

www.irs.gov/pub/irs-pdf/fw7.pdf

Instructions for Form W7:

www.irs.gov/pub/irs-pdf/iw7.pdf