Stricter Social Security Number Rules for Major Tax Credits and Benefits.
This law tightens the requirements for obtaining major tax benefits, such as the Child Tax Credit and the Earned Income Tax Credit, by mandating a valid, work-authorized Social Security Number (SSN) for claimants and their qualifying children. It establishes a new Temporary Work-Authorized SSN for non-citizens and introduces significant penalties for fraudulent claims based on expired work authorization. These changes are set to take effect starting with the 2027 tax year.
Key points
Taxpayers and qualifying children must have a valid, employment-authorized SSN to claim the Child Tax Credit or the Earned Income Tax Credit (EITC).
A new Temporary Work-Authorized SSN will be issued to individuals with temporary work status, which must be confirmed as valid at the time of tax filing.
Both spouses filing jointly for the Child Tax Credit must now possess an SSN.
New penalties of at least $5,000 are established for fraudulent claims related to invalid work authorization used to obtain tax credits.
Status:
Introduced
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