Can You Claim a Newborn on Taxes Without a Social Security Number?
Learn how to navigate tax filing for a newborn without a Social Security Number and understand the steps for amending your return if needed.
Tax season often brings questions about dependents and associated benefits, including whether a newborn can be claimed on taxes without a Social Security Number (SSN) at the time of filing. This concern is particularly relevant for new parents eager to access tax credits.
Dependent Eligibility Requirements
To claim a dependent, specific IRS criteria must be met. For a newborn, the child must be your biological, adopted, or foster child, or a direct descendant such as a grandchild. The child must have lived with you for more than half of the tax year, though exceptions apply to newborns born late in the year. Additionally, the child must not provide more than half of their own financial support during the tax year, which is typically true for newborns. Lastly, the child must be a U.S. citizen, U.S. national, or resident alien.
Filing Without a Social Security Number
The IRS requires an SSN for each dependent claimed on a tax return. However, newborns may not have an SSN by the filing deadline due to processing delays. In such cases, parents can apply for an Adoption Taxpayer Identification Number (ATIN) or an Individual Taxpayer Identification Number (ITIN) as a temporary measure. The ATIN is for children in the adoption process, while the ITIN is for individuals not eligible for an SSN but needing to file taxes. Parents must submit Form W-7A for an ATIN or Form W-7 for an ITIN, along with required documentation, to claim the child as a dependent and access benefits like the Child Tax Credit.
It’s important to obtain an SSN for the child as soon as possible. Once the SSN is received, it should be used for future tax filings. Parents should note that some credits, such as the Earned Income Tax Credit, require an SSN, and an ITIN or ATIN will not suffice.
Amending a Return If Information Arrives Later
The IRS allows taxpayers to amend a return if they didn’t have all necessary information at the time of filing. If a newborn’s SSN is obtained after the initial filing, parents can submit Form 1040-X, Amended U.S. Individual Income Tax Return, to update their return. This allows them to claim additional benefits, such as recalculating credits like the Child Tax Credit. Accuracy in the amended return is crucial to avoid IRS inquiries or penalties. Attaching a copy of the child’s Social Security card to the amended return can help substantiate the claim.
Taxpayers have three years from the original filing date or two years from the date the tax was paid—whichever is later—to file an amended return. Understanding this timeframe is essential to avoid losing potential refunds. Additionally, any delay in filing could result in accrued interest on refunds, which should be factored into financial planning.