Mandatory Social Security Number with Work Authorization for Child and Earned Income Tax Credits.
This bill significantly changes the requirements for claiming the Child Tax Credit and the Earned Income Tax Credit. To qualify for these credits, both the taxpayer and the qualifying child must possess a valid Social Security Number (SSN) that explicitly indicates authorization to work in the United States. This change applies to tax years beginning after December 31, 2023, and may prevent individuals currently claiming these credits using SSNs without work authorization from receiving tax refunds.
Key points
Work Authorization SSN Requirement: To claim the Child Tax Credit, both the taxpayer and the child must have a Social Security Number issued with authorization to work in the U.S.
Change for Earned Income Credit: A similar requirement for a work-authorized SSN is introduced for the Earned Income Tax Credit.
Impact on Tax Refunds: Individuals currently claiming these credits using SSNs that do not indicate work authorization will lose the ability to claim them, directly reducing their potential tax refund.
Effective Date: The new rules apply to tax years beginning after December 31, 2023.
Status:
Expired
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