Support CenterUsing ATINs or ITINs to claim EIC
🔍 Using ATINs or ITINs to claim EIC
Individual Taxpayer Identification Numbers (ITINs) and Adoption Taxpayer Identification Numbers (ATINs) cannot be used when claiming the EIC.
⚠️ Important Rule for EIC
If the taxpayer and spouse (if filing jointly) have valid SSNs, only dependents with valid SSNs (not ATINs or ITINs) qualify to receive EITC.
📚 Related Information
Please see Who Qualifies for the EITC.
📊 ATINs: Amended Return When Adoption Is Final
Step 1: Confirm the adoption is final and the child has an SSN
Use this when you need to determine whether you can amend an earlier return.
For ATINs: When the adoption is final and the child has an SSN, you may file an Amended return for an earlier year.
Step 2: File an amended return for the earlier year (if eligible)
Use this when you find that your client could have claimed the Earned Income Credit in the earlier year aside from the fact that the child did not have an SSN.
Use Form 1040X, Amended U.S. Individual Income Tax Return, and Schedule EIC.
Step 3: Be aware of the statute of limitations
Use this to make sure you file within the allowed time window.
The Statute of Limitation for filing an Amended tax return is normally three years from the due date of the individual income tax return.
📝 Additional Information
Para obtener la versin en espaol de este artculo de Knowledge Base, haga clic aqu:Usar nmeros ATIN o ITIN para reclamar Earned Income Credit EIC (Crdito por ingreso del trabajo)
📞 Still Need Help?
If you are having trouble, contact our support team:
Phone: 1-800-516-9442
Tags: federal,form