I have an ITIN filing as head of household, and my children have ss numbers, can i claim the recovery rebate credit for their $500 and $600?

[grasciella071]

Based on what i read about the qualifications for mixed status families it did mentioned about both parents having an ITIN and children with valid ss numbers.

[DMarkM1]

That is not the case for the Recovery Rebate Credit for rounds one and two.  However, the language in the new law for round three allows the stimulus payment for the third round (1400) to be made for dependents on a 2020 tax return even if the parents are filing a return with an ITIN.

[grasciella071]

So if the 2020 return is submitted now, there is the possibility that the stimulus for the dependents can be released on later rounds as they continue to issue the stimulus payments? Like they will base it on 2020 return information, not my 2019 or 2018 info. Thanks so much.

[KrisD15]

Correct. 

The third stimulus will be based on your 2020 tax year return and sent as a separate payment (not as part of your refund).

[grasciella071]

Thanks so much for clarifying, I was a bit confused as I read this article: “Finally, eligible mixed-status families — in which some members have Social Security numbers but others, typically one or both parents, do not — that did not receive the first payment can claim it on their 2020 return. These taxpayers were initially ineligible to receive checksunder the CARES Act, but were included in the second round and can now claim the first payment.” 

I guess that was assuming one parent had a ss number.

[DMarkM1]

You are correct.  This was about at least one parent with a social security number.

[grasciella071]

Thanks so much!!