ILLMAS Posted February 17, 2021 Report Posted February 17, 2021 HOH of didn't qualify for the 1st and 2nd stimulus payment because of an ITIN, however their dependent child (under 17) has a valid SSN, does the fact that the parent has an ITIN still disqualified them of receiving it for the child? Quote
ILLMAS Posted February 17, 2021 Author Report Posted February 17, 2021 Who is a qualifying child? An eligible individual may also receive up to an additional $500 per child, if the child meets the definition of a qualifying child of the individual for purposes of the child tax credit. To be a qualifying child of an individual for purposes of the payment, generally the individual must live with the child for more than half of the tax year, the child must not provide over half of his or her own support for the calendar year, and the child must not file a joint return for the tax year. The child also must be the individual’s child, stepchild, eligible foster child, sibling, grandchild, niece, or nephew. In addition, to be claimed as a qualifying child, the child must be a U.S. citizen, permanent resident or other qualifying resident alien. The child must be under the age of 17 at the end of the year for the tax return on which the IRS bases the payment. Also, a qualifying child must have an SSN valid for employment or an adoption taxpayer identification number (ATIN). A child who has an ITIN is not a qualifying child for this payment. TP dependent meets the above, however in ATX question 2 of the recovery rebate credit worksheet, I need to mark it as yes in order to arrive at $500 for the 1st payment and $600 for the 2nd payment, I am aware ITIN parent does not qualify. Quote
Lee B Posted February 17, 2021 Report Posted February 17, 2021 I posted a copy of a detailed article from Forbes about this issue in the Covid 19 Forum on Feb 7th. Quote
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