adopted child ssn used by biological parent

[red2]

Client adopted a child two years ago and the biological mother continues to file a return using child's ssn.

 

My original e-file returned was rejected; we removed dependent and then e-filed again.  They needed refund ASAP.

 

Should I just amend their return with an explanation?  Or is there specific IRS form I could use to explain and process?

 

I have looked for federal form but can't find one.  Does anyone have any suggestions??

[MsTabbyKats]

I'd use form 8948 (explanation for not filing electronically)...where you can explain.... and I'd attach a copy of the adoption certificate.

[Catherine]

Explanation for not filing electronically will not help if the return has been e-filed without the child.

 

1040X, put the explanation in the appropriate section, and yes absolutely enclose a copy of the adoption certificate.  Here's hoping the IRS goes after the bio parent who is committing tax fraud by continuing to claim the child.

 

Check these folks' withholdings, too -- they should not be having so much withheld that they are desperate for that refund.  They can pretty much expect this to happen EVERY year until the bio parent is caught and stopped.  Their choices are two:  file VERY early (to be first, and likely not possible as fraudsters file super-early for that selfsame reason and don't care about waiting for official documents), or file next year while being ready to submit an original paper-filed return (with the EFO form and a copy of the federal rejection and a copy of the adoption certificate).  That means fixing withholdings so they are not "desperate" for next year's refund.

[MsTabbyKats]

Wooops....forgot that the return was filed without the child!

 

Do as Catherine said............

[red2]

Thanks so much! 

[Jack from Ohio]

Tell the parents to apply for a new SS# for the adopted child.  I was of the mind that the adoption agency involved would have told them this.  Problem solved.

[kcjenkins]

AND NO MATTER WHAT YOU DO, PLEASE URGE THE CLIENTS TO FOLLOW UP ON THIS FRAUD, THAT WOMAN NEEDS TO SEE THE INSIDE OF A JAIL FOR THIS REPEATED CRIME.

[Catherine]

I forgot about the new SSN request; duh!  One of my clients did that this year.  But she told me about it more than a day ago, so it was lost in the mists of overwork.  Thank you, Jack!