Are F1 students who got SSN after 3rd stimulus payments, eligible to claim 3rd stimulus in 2021 Taxes(Filing as MFJ - Husband is a Resident alien)

[pktaxquestions]

Hi, 

I have filed 2020 taxes as MFJ(I am a resident alien and I have filed my wife taxes with her ITINand she is on F1)

So for tax purposes when filed as MFJ even she is considered a resident alien for tax purposes. I have received tax refunds along with my outstanding stimulus payments(Only my part , my wife didn't get any as I filed it with ITIN).

However, my wife received her SSN after filing the 2020 taxes. Can I claim her part of 3rd stimulus(1400$) during the 2021 tax filing in 2022?(She is still on F1 Visa and will be for rest of the financial year).

Please advise me.

[KochuK]

Hi pktaxquestions,

This is from IRS 3rd Economic Impact Payment Topic B, question/answer 1:

You aren’t eligible for a payment if any of the following apply:

• You could be claimed as a dependent on another taxpayer’s 2020 tax return
• You’re a nonresident alien.
• You don’t have a valid SSN issued to you by the due date of your tax return (including an extension to October 15 if you request it).

Form question/answer 6:

A valid SSN for the third Economic Impact Payment is one that is issued by the Social Security Administration before the due date of your tax return (including an extension to October 15 if you request it).

https://www.irs.gov/newsroom/questions-and-answers-about-the-third-economic-impact-payment-topic-b-e... 

Your wife received her SSN during 2021, which is before the due date of your tax return - 4/15/2022, you should be eligible to claim her $1,400 on your 2021 tax return.

Hope this helps.