Ea

[GU EA]

A mother who is a HOH, with a dependent child age 9. Child arrived in 2004 from other country not in Canada or Mexico and was with her the whole year of 2005. Daughter was given ITIN while waiting for her green card and apply for SS number. Mother has a SS number. My question:
Is the mother entitled to EIC?

[Bees Knees]

You need to provide us with more information. You identified a Mother, a child, and a daughter. Are these three people or two? Is the child and the daughter two separate individuals, or are they the same person? If they are two separate individuals, then did the daughter and her child live with Mom?

[GU EA]

Eic

Bees Knees, There are only two persons. The mother and Daughter. Thanks for your help.

[Bees Knees]

Answer to original question = no

IRS Pub 596 says:

Social security number. Your qualifying child must have a valid social security
number (SSN), unless the child was born and died in 2005. You cannot claim
the EIC on the basis of a qualifying child if:

1. Your qualifying child’s SSN is missing from your tax return or is incorrect,
2. Your qualifying child’s social security card says “Not valid for employment” and was
issued for use in getting a federally funded benefit, or
3. Instead of an SSN, your qualifying child has:
a. An individual taxpayer identification number (ITIN), which is issued to a
noncitizen who cannot get an SSN, or
b. An adoption taxpayer identification number (ATIN), issued to adopting parents
who cannot get an SSN for the child being adopted until the adoption is final.
If you have two qualifying children and only one has a valid SSN, you can claim the EIC
only on the basis of that child. For more information about SSNs, see Rule 2.

[Bees Knees]

The mother can claim EIC if her income is low enough to qualify for taxpayers with no qualifying children. But since her child does not have a SSN, she cannot claim EIC based on having a qualifying child.