No SS card

[rwm221]

I have a client that has a 2020 New Born, bur because of the pandemic has not been able to get a SS card. Can I still file their taxes including their New Born.

[TAXNJ]

Are you saying did not receive a “card” or number?

If the number see link:

https://www.irs.gov/faqs/filing-requ...s/dependents-9

If the Card see link:

https://faq.ssa.gov/en-us/Topic/article/KA-01969

[Rapid Robert]

Can I still file their taxes including their New Born.

You can still file their taxes, but don't try to claim tax deductions or credits for the child. If you try to efile the return, you almost certainly will get a fatal efile diagnostic from your software for the missing SSN, and even if you get past that, the IRS will almost certainly reject the return due to child with missing SSN. So if they are in a hurry to file for some other reason, file without the kid and then amend later with the SSN.

I wonder when your client applied for the SSN? I personally know of several children born in the last 14 months who have received their SSNs timely.

[TAXNJ]

As explained in the IRS link provided:

If you file your return claiming your daughter as a dependent and don't provide her social security number (SSN) on your return, the IRS will not allow you to claim her as a dependent.

You have two options:……

(See via the link provided in post #2)

Also, important to note (as mentioned in the IRS link) …….

You may also be eligible to claim the earned income credit (EIC) and/or the child tax credit/additional child tax credit (CTC/ACTC). Please note that you may not claim your child as a qualifying child for the EIC on either your original or an amended return if your child doesn't have an SSN on or before the due date of your return (including extensions), even if your child later gets an SSN. Similarly, you may not claim your child as a qualifying child for the CTC/ACTC if your child doesn't have an SSN before the due date of your return (including extensions), even if your child later gets an SSN. For more information about taxpayer identification number requirements, see the Instructions for Form 1040 and Form 1040-SR.

[BOB W]

Don't hospitals automatically apply for SS numbers?

[TAXNJ]

Don't hospitals automatically apply for SS numbers?

That’s not the OP question.

Good question, for an answer to your question you can check the Social Security website

Here this can get you started:

https://www.ssa.gov/pubs/EN-05-10023.pdf

[Rapid Robert]

That’s not the OP question.

I take Bob W's comment as a rhetorical question, in response to the OP's claim that "because of the pandemic has not been able to get a SS card." I find that to be a questionable claim. Whether born in a hospital or not, whether the hospital handled it or not, it does not seem likely now, almost five months after the end of 2020 and maybe many more since the birth, that it has not yet been possible to get a SS card (number). The OP has provided no further info, but the obvious question (which I already asked) is when was the application submitted?

[TAXNJ]

While somewhere in the recent past, I do recall a client who had not yet "received a card" for a newborn but who was able to contact a Soc Sec office which provided the appropriate number. (They may have even printed out a "temporary" card??)
The tax return was then processed (efiled) without any problems.
As noted above, absent that your only choice is to extend OR to file a 2020 tax return without the child, and then later amend.

Your reply post provides the OP with sound information along with the IRS and SSA links provides the additional information for the OP’s scenario including BOB W’s good question (reason why SSA link provided).

Think enough information was provided and that is why no response by the OP to the reply posts.

[Rapid Robert]

Think there is no evidence that the pandemic has prevented the SSA from timely issuing Soc Sec numbers/cards.

[TAXNJ]

To the Original Poster if still interested. The IRS information should be more informative to follow than hearsay.

Again, see what it says regarding “amended returns” and “due dates” below:

Also, important to note (as mentioned in the IRS link) …….

You may also be eligible to claim the earned income credit (EIC) and/or the child tax credit/additional child tax credit (CTC/ACTC). Please note that you may not claim your child as a qualifying child for the EIC on either your original or an amended return if your child doesn't have an SSN on or before the due date of your return (including extensions), even if your child later gets an SSN. Similarly, you may not claim your child as a qualifying child for the CTC/ACTC if your child doesn't have an SSN before the due date of your return (including extensions), even if your child later gets an SSN. For more information about taxpayer identification number requirements, see the Instructions for Form 1040 and Form 1040-SR.