Letter 105C - Amended Return 2021 Rejected

[juvevip1]

Hi, 

Below is my case:

1. 1040 regular tax filed on time for the Year 2021. Filing Status = Married + 1 child.

* My wife has had ITIN since 2021, and my first child and I have already got SSNs for over three years.

2- My second child had no SSN at that time. Our green cards were almost approved, and I did not want to apply for ITIN (via mail) and wait longer. So I planned to file online through Turbotax and then file an amendment when I receive the SSN for my second child.

3- when I filled out the amendment application online (on August 2022) through Turbotax, it gave me a $5000 credit ($3600 for the Child tax credit, and I believe $1400 for RRC). 

4- Last week, we received the 105C Letter saying, "The taxpayer identification number assigned to you, your spouse, your qualifying child, or your qualifying student (as applicable) was issued after the return due date (including extensions). You cannot retroactively claim the Child tax credit & Recovery Rebate.

5-I know that we may not eligible for the RRC (I asked TurboTax live representative about it, and they said it does not hurt to try). But I think we're eligible for the child tax credit at least, as I can get it if I have filed via mail and requested ITIN.

My question,

Are they right about the rejection? Can you please share some insights on this?

[Bsch4477]

A SSN is required for the child to claim child tax credit which cannot be claimed retroactively. 

[Critter-3]

The TT program fails to ask you when the SS# was issued so it may have allowed the credits that should not have been allowed.   Your error was filing without the child on the original return then trying to amend the return to add the child and get the credits.  A few years ago the IRS stopped allowing that as they point out in the notice and there is nothing you can do now to change the outcome.  You should have waited for the SS# to be issued before filing the original return ... something a human tax pro would have told you to do but the DIY program doesn't warn you about.  

[juvevip1]

Thanks for the responses, @Bsch4477 and @Critter-3 

Oh no. So I can't appeal their decision now, right? :(

I was able (legally allowed) to get the ITIN for my second child before filing my 2021 taxes (if I filed via mail instead and requested ITIN). Would I have gotten it if I had done it this way?

[Critter-3]

The ITIN would have not gotten you the credits only a SS# can get you so because you did not research this before you filed you are stuck with the choice you made.