Tax Preparation Help  
FAQ Keyword 175 2006 Tax Year

Keyword: Social Security Number

I received a letter from the IRS indicating that due to my misprint of my daughter's social security number, the exemption was rejected. Can I make the correction and still receive the exemption?

You are entitled to the exemption if your child qualifies as your dependent. To correct the return, you must provide the correct social security number information for your daughter. You can return it with a copy of the IRS letter in the envelope provided or contact the phone number listed in the upper right-hand corner of the letter for assistance.

What can I do if I think someone has filed a tax return using my social security number?

The IRS has security measures in place to verify the accuracy of tax returns and the validity of social security numbers submitted. However, if you receive a notice from IRS that leads you to believe someone may have used your social security number fraudulently, please notify IRS immediately by responding to the name and number printed on the notice or letter.

You can contact the Federal Trade Commission (FTC) Identity Theft Hotline at (877) 438-4338 if you suspect someone else is using your social security number, or to secure information on how to prevent identity theft.

I am adopting a child and do not yet have a social security number for the child. How can I claim the exemption for the child?

Parents in the process of a domestic U. S. adoption who do not have and/or are unable to obtain the child's Social Security Number (SSN) should request an Adoption Taxpayer Identification Number (ATIN) in order to claim the child as a dependent and (if eligible) to claim the child care credit. Form W-7A (PDF), Application for Taxpayer Identification Number for Pending U.S. Adoptions, is used by qualifying taxpayers to obtain an ATIN. To get Form W-7A, you may go to any IRS walk-in site or call 1-800-829-3676. You may also download the form here in Adobe PDF format. For more information about the ATIN, refer to the Form W-7A (PDF), instructions.

If the child is not a U. S. citizen or resident, use Form W-7 (PDF), Application for IRS Individual Taxpayer Identification Number, to obtain an ITIN. For more information, refer to Individual Taxpayer Identification Number.

My daughter was born at the end of the year. We are still waiting for a social security number. Can I send in my return and later supply the social security number for her?

If you file your return claiming your daughter as a dependent and do not provide her social security number on the return, the dependency exemption will be disallowed. You have two options. You could file your income tax return without claiming your daughter as a dependent. After you receive her social security number, you could then amend your return on Form 1040X (PDF), Amended U.S. Individual Income Tax Return. You have three years from the later of the due date of the return or from the date the return was filed to amend the return.

The other option is to file a Form 4868 (PDF), Application for Automatic Extension of Time To File U.S. Individual Income Tax Return. This would give you an additional six months to file your return; by then you should have your daughter's social security number.

My babysitter refused to provide me with her social security number. Can I still claim what I paid for child care on my taxes while I worked? If so, how?

Yes, assuming that you already meet the other requirements to claim the child care credit, but are missing the required ID number of the provider, you can still claim the credit by demonstrating "due diligence" in attempting to secure the needed information.

When the care provider refuses to give the identifying information, the taxpayer can still claim the credit and is instructed to provide whatever information is available about the provider (such as name and address) on the form used to claim the credit Form 2441 (PDF), Child and Dependent Care Expenses, or Form 1040A, Schedule 2 (PDF), Child and Dependent Care Expenses for Form 1040A Filers). The taxpayer should write "see page 2" in the columns calling for the missing information. He/she would write at the bottom of page 2 that the provider refused to give the requested information. This statement will show that the taxpayer used due diligence in trying to secure and furnish the necessary information.

Can I get the Child Tax Credit for a child with an ITIN, not a social security number?

Yes, with an individual tax identification number (ITIN), you can claim the Child Tax Credit if you otherwise qualify. The Child Tax Credit can only be claimed by the parent claiming the child as a dependent.

Please refer to the Form 1040 Instructions or the Form 1040A Instructions index for the Child Tax Credit. The referenced pages will explain who qualifies for the Child Tax Credit, and how to calculate it.

I live in a foreign country. How do I get a social security number for my dependent who qualifies for a social security card?

Use Form SS-5-FS which may be obtained from the Social Security Administration.

My spouse is a nonresident alien. How can I get a nonworking social security number for her?

Each foreign person who does not have and cannot obtain a social security number must use an IRS Individual Taxpayer Identification Number (ITIN) on any U.S. tax return or refund claim filed. For additional information on ITINs click on Individual Taxpayer Identification Number.

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