Amending prior years (filed with ITIN) after obtaining SS#.

[jklcpa]

2 hours ago, Eva McRae said:

The answer is on the 1040X instructions. "If you didn't have a social security number (an SSN) by the due date of your return for the tax year being amended (including extensions), you can't claim the EIC on your amended return, even if you later get an SSN. Also, if a child didn't have an SSN by the due date of your return for the tax year being amended (including extensions), you can't count that child as a qualifying child in figuring the EIC on your amended return, even if that child later gets an SSN. See the instructions for lines 66a and 66b.

 

Thanks, Eva. In Jack's client's case, the issue wasn't so cut and dried to rely on the instructions in the 1040X, and since the post was from over 3 years ago, the decision on its handling has long since been made. 

However, Jack is one of our regular contributors here, and since you resurrected the topic, maybe he will enlighten us on whatever happened with this client and the EIC.

[Jack from Ohio]

15 minutes ago, jklcpa said:

 

Thanks, Eva. In Jack's client's case, the issue wasn't so cut and dried to rely on the instructions in the 1040X, and since the post was from over 3 years ago, the decision on its handling has long since been made. 

However, Jack is one of our regular contributors here, and since you resurrected the topic, maybe he will enlighten us on whatever happened with this client and the EIC.

We amended three years prior returns claiming EIC.  After about 6 months, clients had received all the refunds.

[Pacun]

EVA, thank  you. The rules were changed about a month ago by Congress. NO AMENDMENTS to claim EIC.

[Tax Prep by Deb]

Yes, that ship has sailed!  I also had a client in the past that we did that for and everything was fine, but the law changed when they made the tax credit permanent last year.

[maryfer]

What if I am not amending, I haven't file any tax return, and I would like to do it since 2012, but not sure if the new rule applies in my situation, I just got my ssn in 2015, I am not going to amend any return I just going to file my return for first time. Instructions for form 1040X 2016 specify amended returns and pub 596 specify 2015 returns  Any thoughts?

[jklcpa]

47 minutes ago, maryfer said:

What if I am not amending, I haven't file any tax return, and I would like to do it since 2012, but not sure if the new rule applies in my situation, I just got my ssn in 2015, I am not going to amend any return I just going to file my return for first time. Instructions for form 1040X 2016 specify amended returns and pub 596 specify 2015 returns  Any thoughts?

 

While this site is accessible to the public, it is privately owned and maintained for use by tax professionals only, most of whom use the ATX tax software packages.  It is our policy that we don't help the general public with tax questions here. I'd suggest you find a tax professional in your local area that can address your specific issues and tax preparation needs.