Social Security Numbers and Claiming the EITC

 

To qualify for the EITC, you (and your spouse if filing a joint return) must have the required Social Security number (SSN) issued by the Social Security Administration on or before the due date of the tax return (including extensions).

Any qualifying child listed on the Schedule EIC must also have the required SSN that was issued on or before the due date of the tax return (including extensions). If the child was born and died during the year, you do not need an SSN.  

For the EITC, an SSN marked “Not valid for employment” that was issued solely to allow the recipient of the SSN to obtain a federally funded benefit, such as Medicaid, does not meet the requirements of an SSN for the EITC.

You cannot use an ITIN, Individual Taxpayer Identification Number or ATIN, Adoption Taxpayer Identification Number, to claim the EITC.

The Protecting Americans from Tax Hikes or PATH Act made several changes to the tax law, including preventing retroactive claims of the EITC by amending a return or filing an original return for any earlier year in which the taxpayer, the taxpayer’s spouse, or a qualifying child did not have the required SSN. You can't claim the EITC unless the Social Security number for you, your spouse (if filing a joint return), and any qualifying child you claim for the EITC was issued on or before the due date of the return (including extensions).

For additional information ,including information for persons having a social security card marked “Not valid for employment” or “Valid for work with INS or DHS authorization,” see Publication 596, Earned Income Credit or Publication 596 (SP) Credito por Ingreso del Trabajo.