To qualify for EITC, you and your spouse, if filing a joint return, must have a valid Social Security Number or SSN issued by the Social Security Administration.
Any qualifying child listed on the Schedule EIC must also have a valid SSN unless the child was born and died during the year. You cannot use Individual Taxpayer Identification Numbers (ITINs) or Adoption Taxpayer Identification Numbers (ATINs) to claim EITC. After the adoption is final and the child has a valid SSN, you may be able to file an amended return. For more information on amended returns, see the amended return tax topic.