2021 child tax credit denied

[schirallicpa]

I have a client that adopted a child a few years ago and the SS department took 3 years to assign a soc # after the birth and immediate transfer to the new parents, my clients.  I have amended the 2021 return for the dependent and I have gotten a letter back that the child tax credit is denied.  Of course, because SS# issued after return was filed.  Any way around this one?  They certainly could use the money.  And it's certainly not their fault it took so long for the SS number to be assigned.  This one is a dirty move, I think.

[Lee B]

There was a lengthy discussion about this that started on May 24th.

[jklcpa]

That lengthy discussion is here with which credits would have been allowed with SSN, ITIN, or ATIN.

I don't think it would work because the SSN is supposed to have been received in order to claim these credits, but does the client have proof of when application for the SSN was made and can prove that the delay was the government?

 

[Catherine]

Judy has the track I would take - get proof of application, show it was the government itself that caused the delay. Much better chance of getting approval.

[TexTaxToo]

The IRS has said that for ITINs and ATINs (which they issue), they will consider it issued by the due date of the return if the application is received by the due date and the TIN is eventually issued as a result.  They have not said the same for SSNs, which they don't issue, but it can't hurt to try.