If the child is born in the last week of December, can the child be a qualifying child for the Earned Income Credit and how do you file a tax return without a social security number?
Normally, to be your qualifying child, your child must have lived with you for more than half of the tax year. However, if the child fails the residency test because the child was born or died during the year, the child is considered to meet the test if the child lived with you for the entire time he or she was alive during the tax year.
For example, if your child was born on October 1, 2005, and lived with you for the remainder of the year, your child meets the residency test.
If your child does not have a social security number, apply for one by filling out Form SS-5 with the Social Security Administration, or call the Social Security Administration at 800-772-1213. It usually takes about 2 weeks to get a social security number.
If the filing deadline is approaching and you still do not have a social security number, you have two choices.
- File the income tax return on time without claiming the Earned Income Credit. After receiving the social security number, file Form 1040X (PDF), Amended U.S. Individual Income Tax Return, claiming the Earned Income Credit. Attach a completed Form 1040, Schedule EIC (PDF), Earned Income Credit. (this is not recommended)
- Request an automatic extension of time to file your return. You can get this extension by filing Form 4868 (PDF), Application for Automatic Extension of Time to File U.S. Individual Income Tax Return. You can file a paper Form 4868 or you can file it electronically.