Social Security Number Required for Child Tax Credit
This new act mandates that a Social Security Number (SSN) must be provided for each child to claim the Child Tax Credit. This means parents applying for this credit will need to ensure they and their children have a valid SSN issued by the Social Security Administration before the tax return due date. The change aims to enhance the integrity of the tax system and will apply to tax years beginning after the act's enactment date.
Key points
To claim the Child Tax Credit, taxpayers must provide their Social Security Number (SSN) and the SSN of each qualifying child.
The SSN must be issued by the Social Security Administration to a U.S. citizen or under specific provisions, before the tax return due date.
An exception applies to members of the U.S. Armed Forces, where one spouse's SSN is sufficient for a joint return.
Failure to provide an SSN will be treated as a mathematical or clerical error, potentially delaying or preventing the credit.
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