You are required to give us the information if requested. We ask for the information on the worksheets in this publication to carry out the Internal Revenue laws of the United States. If your child does not have the required SSN, you cannot use the child to claim the CTC (or ACTC) on either your original or amended 2020 tax return. The document must show the child was born alive. If your dependent child was born and died in 2020 and you do not have an SSN for the child, enter “Died” in column (2) of the Dependents section of your tax return and include a copy of the child's birth certificate, death certificate, or hospital records. However, if “Valid for Work Only With DHS Authorization” is printed on your child's social security card, your child has the required SSN only as long as the DHS authorization is valid. citizen or permanent resident, ask the SSA for a new social security card without the legend. If “Not Valid for Employment” is printed on your child's social security card and your child's immigration status has changed so that your child is now a U.S. citizen when the child received the SSN, the SSN is valid for employment.

The required SSN is one that is valid for employment and is issued by the Social Security Administration before the due date of your 2020 return (including extensions). In addition to being a qualifying child for the CTC (defined earlier), your child must have the required SSN. If you apply for an ITIN or ATIN for the dependent on or before the due date of your 2020 return (including extensions) and the IRS issues the ITIN or ATIN as a result of the application, the IRS will consider the ITIN or ATIN as issued on or before the due date of your return. If you have a dependent who does not have an SSN, ITIN, or ATIN issued on or before the due date of your 2020 return (including extensions), you cannot use that dependent to claim the ODC on either your original or an amended 2020 return. See Credit for Other Dependents (ODC), later.Įach dependent you use for the ODC must have a TIN by the due date of your return. The required SSN is one that is valid for employment and is issued before the due date of your 2020 return (including extensions).If your qualifying child does not have the required SSN, but has another type of taxpayer identification number issued on or before the due date of your 2020 return (including extensions), you may be able to claim the ODC for that child. If you have a qualifying child who does not have the required SSN, you cannot use the child to claim the CTC or ACTC on either your original or an amended 2020 return. If you, or your spouse if filing jointly, do not have an SSN or ITIN issued on or before the due date of your 2020 return (including extensions), you cannot claim the CTC, ODC, or ACTC on either your original or an amended 2020 return.If you apply for an ITIN on or before the due date of your 2020 return (including extensions) and the IRS issues you an ITIN as a result of the application, the IRS will consider your ITIN as issued on or before the due date of your return.Įach qualifying child you use for the CTC or ACTC must have the required SSN. You must have a TIN by the due date of your return. Taxpayer Identification Number Requirements You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-80) or visiting if you recognize a child. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. The Internal Revenue Service is a proud partner with the National Center for Missing & Exploited Children® (NCMEC). This time frame applies to the entire refund, not just the portion associated with these credits.

The IRS cannot issue refunds before mid-February 2021 for returns that properly claim the earned income credit (EIC) or the ACTC. Other abbreviations may be used in this publication and will be defined as needed.ĭelayed refund for returns claiming the EIC or ACTC. TIN means taxpayer identification number. ITIN means individual taxpayer identification number. ATIN means adoption taxpayer identification number.

Irs 2020 tax table