November 01, 1995
Children Born Before Today
Need Social Security Numbers
WASHINGTON - New parents should be aware of a change in the law
that will require them to get social security numbers (SSNs) for
children born this year. Any taxpayer who claims a child as a
dependent on the 1995 income tax return must include the child's SSN
unless the child was born in November or December of 1995.
According to the Internal Revenue Service, a taxpayer should
include the SSN for any dependent born in November or December 1995
if it is available. If not, the taxpayer must write "11/95" or
"12/95," as appropriate, in the space for the child's number on the
Including the SSN or the month and year notation will prevent
delays in receiving an income tax refund. Taxpayers should check and
recheck SSNs to ensure timely refunds.
If the parents already applied for an SSN for a newborn child
through the birth registration process, they should receive the
number within two to four months, usually before they're ready to
file the tax return.
A taxpayer who has not applied for an SSN for a dependent child
can do so by completing Form SS-5 and providing the Social Security
Administration with an original birth certificate and one other
piece of identification showing the child's name, such as a doctor's
letter or hospital record.
It usually takes only two weeks to get an SSN. To get more
information on how to apply or to get Form SS-5, contact any local
Social Security office or call 1-800-772-1213. Form SS-5 is also
available from the IRS.
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