How can I make sure no one files under my name using my social security number?

The IRS has security measures in place to verify the accuracy of tax returns and validity of social security numbers submitted. If however, you have knowledge of tax fraud being committed, you may make an anonymous report toll free to 1-800-829-0433. You can contact the Social Security Administration to verify if there is another taxpayer using your social security number. The telephone number for the Social Security Administration is 1-800-772-1213.

I received a W-2 with the wrong social security number. Do I need to do anything?

Ask your employer for a corrected W-2, which is Form W-2C (PDF), Corrected Wage and Tax Statement. Make sure that your employer has your correct social security number. If the W-2 information is not correct, you will not be credited with the quarters you worked during the year and the wages earned towards calculating your social security benefits.

References:

• Form W-2C (PDF), Corrected Wage and Tax Statement

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 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 800-829-3676. You may also download the form here in Adobe PDF format. For more information about the ATIN, refer to the .

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.

References:

• Form W-7 (PDF), Application for IRS Individual Taxpayer Identification Number
• Form W-7A (PDF), Application for Taxpayer Identification Number for Pending Adoptions
• Individual Taxpayer Identification Number
• Publication 501 (PDF), Exemption, Standard Deductions, and Filing Information

I recently married a Canadian citizen and am still in the process of getting her a social security number. Am I able to claim her as a dependent without her having a social security number? If not, what options do I have?

If you wish to file a joint return with a spouse who does not have a social security number and is not eligible to obtain one at the time you are required to file, or if you wish to claim her as a dependent, your spouse must obtain an Individual Taxpayer Identification Number (ITIN) from the IRS, by completing Form W-7 (PDF), Application for IRS Individual Taxpayer Identification Number. Otherwise you will have to file as married filing separately. If you do file as married filing separately, you may later amend your return to the filing status married filing jointly when your wife obtains her social security number, provided that happens within 3 years of the due date of the tax return.

References:

• Publication 519 (PDF), U.S. Tax Guide for Aliens
• Publication 1915 (PDF), Understanding Your IRS Individual Taxpayer Identification Number
• Form W-7 (PDF), Application for IRS Individual Taxpayer Identification Number
• Tax Topic 857, Individual Taxpayer Identification Number - Form W-7

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 dependent exemption will be disallowed. 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 four months to file your return; by then you should have your daughter's social security number.

References:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Form 4868 (PDF), Application for Automatic Extension of Time to File U.S. Individual Income Tax Return
• Tax Topic 354, Dependents

I have a child that was born in December and I still have not received his social security number. Is the social security number required for me to claim him as a dependent?

Yes. You must enter each dependent's Taxpayer Identification Number (TIN), either social security number or ITIN, on Form 1040/1040A Line 6c column 2. If you do not enter the correct TIN, at the time we process your return, we may disallow the exemption claimed for the dependent and reduce or disallow any other tax benefits (such as the earned income credit, or child tax credit) based on the dependent. If it is close to the filing date and you still have not received an ITIN or social security number you may want to consider filing a Form 4868 (PDF), Application for Automatic Extension of Time to File U.S. Individual Income Tax Return. Please refer to Publication 501 (PDF), Exemptions, Standard Deduction and Filing Information, and the Instructions for Form 1040, U.S. Individual Income Tax Return, for more information.

References:

• Publication 501 (PDF), Exemptions, Standard Deduction and Filing Information
• Form 4868 (PDF), Application for Automatic Extension of Time to File U.S. Individual Income Tax Return
• Instructions for Form 1040, U.S. Individual Income Tax Return
• Tax Topic 354, Dependents

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.

References:

• Form W-10 (PDF), Dependent Care Provider's Identification and Certification
• Form 2441 (PDF), Child and Dependent Care Expenses
• Instructions for Form 2441, Child and Dependent Care Expenses
• Publication 503 (PDF), Child and Dependent Care Expenses
• Tax Topic 602, Child and dependent care credit

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

References:

• Instructions for Form 1040
• Instructions for Form 1040A
• Tax Topic 606, Child tax credits

My child lived for only 12 days and I never received a social security number, because the Social Security Administration will not issue a social security number for a deceased child. Can I still qualify for the Child Tax Credit?

Yes, you may attach a copy of the child's birth certificate and enter "DIED" in column 2 of line 6c. You will also need to put a check mark in column 4 of line 6c. Please refer to the Instructions for Form 1040 or the Instructions for Form 1040A index for the Child Tax Credit. The referenced pages will explain who qualifies for the Child Tax Credit, and how to calculate it.

References:

• Instructions for Form 1040
• Instructions for Form 1040A
• Tax Topic 606, Child tax credits

If the child is born in the last week of December, can the child be a qualifying child for the Earned Income Credit and how do you file without a social security number?

Normally, to be your qualifying child, your child must have lived with you for more than half of the tax year. However, if the child fails the residency test because the child was born or died during the year, the child is considered to meet the test if the child lived with you for the entire time he or she was alive during the tax year.

For example, if your child was born on October 1, 2002, and lived with you for the remainder of the year, your child meets the residency test.

If your child does not have a social security number, apply for one by filling out Form SS-5 with the Social Security Administration, or call the Social Security Administration at 800-772-1213. It usually takes about 2 weeks to get a social security number.

If the filing deadline is approaching and you still do not have a social security number, you have two choices.

• File the return on time without claiming the Earned Income Credit. After receiving the social security number, file Form 1040X (PDF), Amended U.S. Individual Income Tax Return, claiming the Earned Income Credit. Attach a completed Form 1040, Schedule EIC (PDF), Earned Income Credit.
• Request an automatic 4-month extension of time to file your return. You can get this extension by filing Form 4868 (PDF), Application for Automatic Extension of Time to File U.S. Individual Income Tax Return. You can file a paper Form 4868 or you can file it electronically. For more information, see the instruction for Form 4868 (PDF) .

References:

• Publication 596 (PDF), Earned Income Credit
• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Form 4868 (PDF), Application for Automatic Extension of Time to File U.S. Individual Income Tax Return
• Form 1040, Schedule EIC (PDF), Earned Income Credit
• Tax Topic 601, Earned income credit (EITC)

What do I do when I cannot get the social security number or address of subcontractors for their 1099 forms?

If the person fails to provide you with their social security number, you are required to backup withhold on the payments made to that person. The current backup withholding rate is 30%. You may also be subject to a penalty of up to $50 per information return that is filed without the necessary information. That penalty may be waived for reasonable cause, generally, if you requested the subcontractor's social security number and the contractor failed to provide it to you. You will have reasonable cause for not including the SSN on your 1099.

In addition, the $50 penalty does not apply to any failure that does not hinder the IRS from processing the return, from correlating the information required to be shown on the return with the information shown on the payee's tax return, or from otherwise putting the return to its intended use.

References:

• Form 1099MISC (PDF) & Instructions
• Publication 1679 (PDF), A Guide to Backup Withholding
• Publication 1281 (PDF), Backup Withholding on Missing and Incorrect Name/TINs.
• Publication 1586 (PDF), Reasonable Cause Regulations & Requirements for Missing & Incorrect TINs
• Treas. Reg. section 301.6721-1 (c) (1); 301.6724-1

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

Use form SS-5-FS which may be obtained from the Social Security Administration (1-800-772-1213).

References:

• Social Security Administration

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

Since 1997, 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. This would include:

• filing a U.S. tax return to report U.S.-source income;
• filing a U.S. tax return only to claim a refund of tax withheld;
• being the spouse of a U.S. citizen or resident who elects to file a joint tax return;
• being claimed as a spouse for an exemption on a U.S. tax return; or,
• being claimed as a dependent on another person's U.S. tax return.

Use IRS Form W-7 (PDF), Application for IRS Individual Taxpayer Identification Number, to apply for an ITIN by mail or in person at most IRS offices (see the list of offices abroad at the beginning of Publication 1915 (PDF), Understanding your IRS individual taxpayer identification number) in the U.S. and abroad, at certain U.S. consular offices and athttp://www.irs.gov. Complete Form W-7 at least 4 to 6 weeks before you need an ITIN. Sign and date the form and be sure to provide all information requested.

Provide original, or certified or notarized copies of identity documents (examples of acceptable documents include an original passport, national identity card, etc.). Original documents will be returned. See instructions for form W-7 for more detailed information.

NOTE: If you have an INS document showing you are allowed to work in the U.S., you are eligible for an SSN and should not file Form W-7.

If you choose the mailing option use the following address:

Internal Revenue Service

Philadelphia Campus

ITIN Unit

P.O. Box 447

Bensalem, PA 19020 USA

If you have not heard from the IRS regarding your ITIN application within 30 days after you filed Form W-7, you may call either 1-215-516-ITIN (1-215-516-4846) (outside the United States) or toll free 1-800-tax-1040 (1-800-829-1040) (in the United States) to find out the status of your application. Be sure to have a copy of your Form W-7 application available when you call. Please allow 30 days from the date you filed Form W-7 before calling the IRS about the status of your application.

For additional information about ITINs, refer to Publication 1915 (PDF), Understanding Your IRS Individual Taxpayer Identification Number.

References:

• Publication 1915 (PDF), Understanding Your IRS Individual Taxpayer Identification Number
• Publication 519 (PDF), U.S. Tax Guide for Aliens
• Form W-7 (PDF), Application for IRS Individual Taxpayer Identification Number

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