FIRST time with ITIN

[WITAXLADY]

so using the ITIN - it seems the return has to be paper filed

but now he has a social security number - so if this soc sec number was issued after the ITIN was assigned - I can use that instead and e-file and as a resident alien he is also eligible for EIC?

Correct?

And if this is a former soc sec # from - let' not go there... - should he be automatically issued a soc sec # or should he now apply for one and he can wait or amend and be eligible for EIC?

Thank you,

D

[David1980]

You can efile if the taxpayer has an ITIN. If you're applying for an ITIN, that's when it has to be paper filed.

If they then get a legitimate SSN that permits them to work they can claim EIC, assuming all other requirements are also met. I've actually amended returns where the original was filed with an ITIN and the taxpayer then obtained an SSN.

Only real issue I've had when they obtain a SSN is if they have a W-2 showing the old stolen SSN they were using. ERO responsibilities are to enter the W-2 as received including matching the SSN to that on the W-2. When the taxpayer has an ITIN the IRS will accept it even if it doesn't match. When the taxpayer has a SSN though, the return will reject. I know some people leave the SSN as the new one when entering the W-2. Personally I paper file when I encounter that scenario.

[WITAXLADY]

THANK YOU

[Mr. Pencil]

And if this is a former soc sec # from - let' not go there... - should he be automatically issued a soc sec # or should he now apply for one and he can wait or amend and be eligible for EIC?

You rather have to go there for EIC. See the instructions for Form 8867. Or just see Form 8867. He can't get EIC if he was a non-resident alien at any time during the year, even if later he gets his papers.

[Pacun]

Remember that non-resident means that he was out of the U.S. and he/she doesn't have a US citizen spouse who was a resident. If the US citizen spouse was a resident in the U.S., they can choose to file a residents.

[WITAXLADY]

not married - just got ITIN in 2012.. so for 2012 - was he a non resident alien until he got ITIN? even tho he has been in US for 10 years?

And now for 2013 he can qualify for EIC?

Thx D

[ILLMAS]

10 years in the U.S he is resident, just the fact of being in U.S makes him a resident, look up what the IRS considers a resident or residency test.

NO EIC for him, no one with an ITIN qualifies for the credit, for example if he had a child with a valid SS#, he is disqualified for EIC because someone has an ITIN.

[joanmcq]

One of my same sex couple clients got married this year and spouse got an SSN for the first time. She had an ITIN previously. Taxpayer is the only earner, and before this did not take now spouse as a dependent on either the federal or CA returns. I don't have much experience with ITINs. So, is there any issue with amending earlier returns with splitting for community income prior to 2013 for earlier years? And would I use the SSN or ITIN?

[WITAXLADY]

well I sent him thru with "the" soc sec number and it was accepted so he must be all legit?

so I guess I will amend now for EIC...

That will make them vveeerrryyy happy!

They are nice people and he works hard - 5 girls tho age 11 and under.