Clients now have SS#

[Lucho]

Clients that were using ITINs to declare that now are legal residents has come to me asking if they can amend prior years return to claim the EIC. I said no because of the status those years, however, I assure them that if they got the SS at the end of the year they can file now with the SS# and claim all credits they are entitled to for the year when they got the SS# but no for prior ones. That is how I understand Publication 596.

Any comment to help me with this situation will be appreciated.

Thank you

Lucho

[Lion EA]

I don't have the situation so am not researching at 1 a.m.; however, I remember reading that they could amend with their new SS#s no matter when issued as long as they have the numbers now. You'll be a hero to your clients if that's true and you check into it for them.

[mircpa]

EIC requires an individul to have social security number that allows them to work freely with any employer. If they did not have social security number and were using ITIN number, how is it that social security number issued them NOW makes them eligible for work in prior years. I totally agree with lucho, you cannot claim EIC for prior years but can be for current and future years.

[chief]

I dont remember nor do I have the time to research this question but I remember somewhere that they can filed amended returns with the new ss numbers.

[Lucho]

EIC requires an individul to have social security number that allows them to work freely with any employer. If they did not have social security number and were using ITIN number, how is it that social security number issued them NOW makes them eligible for work in prior years. I totally agree with lucho, you cannot claim EIC for prior years but can be for current and future years.

Thank you MIRCPA

I spent sometime with an IRS EIC legal department employee and it was verified that I was correct. Legal status began when clients got the SS#.

Lucho

[Don in Upstate NY]

Pub 17 and Pub 596 both discuss how to claim EIC if you have applied for, but don't yet have, a valid SSN. From Pub 596 ...

File the return on time without claiming the EIC. After receiving the SSN, file an

amended return, Form 1040X, claiming the EIC. Attach a filled-in Schedule EIC,

Earned Income Credit, if you have a qualifying child.