Home birth-no social security number

[JenMO]

Can you use the child as a dependent?

[Lion]

Not on e-file

Not on an e-filed return.

[JenMO]

New return for me. When I paper file, any documentation to put with return? These children have been on the return for several year. Does IRS look back? Will TP get a letter?

[Dusty2004]

Did they apply for an SS#

New return for me. When I paper file, any documentation to put with return? These children have been on the return for several year. Does IRS look back? Will TP get a letter?

Have they ever applied for an SS#? The fact that they were born at home does not change the fact they need an SS#. I would be leary about this. Do you know if they are their children versus a kidnapped child?

Dusty

[oceanlovin'ea]

oh boy. That would be a scary situation.

Do you know these people? Or are they new clients?

Even if child is born at home, parents now are very knowledgeable about what should be done.
If more than one child doesn't have SS #, why didn't last years preparer tell them they had to get this done. Or wouldn't IRS send a letter telling them they have to do this.


Linda, EA

[JenMO]

No, they are their children.

[thomtax]

I once had a couple that never claimed their children. On a religious basis, they did not believe that the children should be issued a number and were willing to forego the deduction to achieve this.

LT

[Burke]

I have one who was born while parents were in Dominican Republic (US citizens.) Born in Sept 2010, still no SSN. Long process, have to go through embassy, etc. Can I file now and use him?

[taxea]

IRS is upgrading their computers so they can now catch much more than they could when returns were handled manually. I just flat out would not do a return that did not have an SSN for the kid. If the kid was born on 12/31 of prior year client should still be able to get to a SS office and get documentation of the application before filing taxes

[Gary2]

As far as I know, the only time you can claim a dependent without a SSN (or ITIN or ATIN) is when the dependent died in the same year as birth. Even then, it's typically just when a newborn dies within a day or two after birth. Usually hospitals will help process the SS-5 at the same time as the birth certificate.

Pub. 501 uses weasel words ("may be disallowed"), but I'm sure that "will generate an inquiry if you don't include both birth and death certificate" is implied.