ITIN and Making work pay credit

[J R Sandoval EA]

Single client filed tax return using ITIN; software did not give her the credit but IRS changed her return and included the $400.00 in her refund. Has anything changed? Should she send it back?

[Pacun]

Very interesting. I requested an ITIN today and software (even though I never entered a SS#) gave me the $400. I took it out. I have to verify because maybe the IRS changed the rules in the middle of the game.

I know for fact that if one spouses has ITIN and the other has a valid for work SS card, they get $800. Honestly, they should give it to ITIN filers because the tables were changed across the board.

[David1980]

I've been seeing ITIN filers receiving the $400 on the credit, getting a letter that their refund was adjusted to give them the credit, and getting a second letter about a week later asking for the $400 back...

[Pacun]

Based on my understanding:

If TP has ITIN, she/he does qualify for the $400. If two TPs file joint and both have ITINs, they don't qualify for the $800. If one of them has ITIN and the other has a valid SS#, they get $800 credit. That's the way I have been doing it and I hope that's the way the IRS is doing it too.