IRS News Release  
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 tax return.

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.

Previous | Next

1995 IRS News Releases | News Releases Main | Home