You are entitled to the exemption if your child qualifies as your dependent. To correct the return, you must provide the correct social security number information for your daughter. You can return it with a copy of the IRS letter in the envelope provided or contact the phone number listed in the upper right-hand corner of the letter for assistance.

The IRS has security measures in place to verify the accuracy of tax returns and validity of social security numbers submitted. If however, you have knowledge of tax fraud being committed, you can make an anonymous report toll free to (800) 829-0433. You can contact the Social Security Administration to verify if there is another taxpayer using your social security number. The telephone number for the Social Security Administration is (800) 772-1213.

Ask your employer for a corrected W-2, which is Form W-2C (PDF), Corrected Wage and Tax Statement . Make sure that your employer has your correct social security number. If the W-2 information is not correct, you will not be credited with the quarters you worked during the year and the wages earned towards calculating your social security benefits.

References:

• Form W-2C (PDF), Corrected Wage and Tax Statement
• Form W-2 (PDF) , Wage and Tax Statement

Parents in the process of a domestic U. S. adoption who do not have and/or are unable to obtain the child's Social Security Number (SSN) should request an Adoption Taxpayer Identification Number (ATIN) in order to claim the child as a dependent and (if eligible) to claim the child care credit. Form W-7A (PDF), Application for Taxpayer Identification Number for Pending U.S. Adoptions , is used by qualifying taxpayers to obtain an ATIN. To get Form W-7A, you may go to any IRS walk-in site or call 1-800-829-3676. You may also download the form here in Adobe PDF format. For more information about the ATIN, refer to the Form W-7 (PDF) , instructions.

If the child is not a U. S. citizen or resident, use Form W-7 (PDF), Application for IRS Individual Taxpayer Identification Number , to obtain an ITIN. For more information, refer to Individual Taxpayer Identification Number .

References:

• Form W-7 (PDF), Application for IRS Individual Taxpayer Identification Number
• Form W-7A (PDF), Application for Taxpayer Identification Number for Pending Adoptions
• Individual Taxpayer Identification Number
• Publication 501, Exemption, Standard Deductions, and Filing Information

The actions you need to take depend on whether or not your wife is eligible for a social security number (SSN). If she is eligible and you and your spouse tend to file a joint return, claiming her personal exemption and she has not received a card by the time your return is due, you may obtain an extension of time to file by using Form 4868 (PDF), Application for Automatic Extension of Time to File U.S. Individual Income Tax Return. If you wish to file a joint return with your spouse, claiming her personal exemption and she is not eligible to obtain a social security number at the time you are required to file, your spouse must obtain an Individual Taxpayer Identification Number (ITIN) from the IRS, by completing Form W-7 (PDF), Application for IRS Individual Taxpayer Identification Number. If she is unable to obtain an ITIN by the time your return is due, you may obtain an extension of time to file by using Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return. Refer to Tax Topic 304 , Extensions of Time to File Your Tax Return, for more information.

. Otherwise, you will have to file as married filing separately without claiming her personal exemption. If you do file as married filing separately, you may later amend your return to the filing status married filing jointly and claim her personal exemption when your wife obtains a (SSN or ITIN). This is done using Form 1040X (PDF), Amended U.S. Individual Income Tax Return. Generally, Form 1040X must be filed within three years after the date you filed the original return or two years after the date you paid the tax, whichever is later. Refer to Tax Topic 308, Amended Returns for more information.

References:

• Publication 519, U.S. Tax Guide for Aliens
• Publication 1915 (PDF), Understanding Your IRS Individual Taxpayer Identification Number
• Form W-7 (PDF), Application for IRS Individual Taxpayer Identification Number
• Tax Topic 857, Individual Taxpayer Identification Number - Form W-7
• Form 4868 (PDF) , Application for Automatic Extension of Time to File U.S. Individual Income Tax Return
• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 304 , Extensions of Time to File Your Tax Return
• Tax Topic 308 , Amended Return

If you file your return claiming your daughter as a dependent and do not provide her social security number on the return, the dependent exemption will be disallowed. You have two options. You could file your income tax return without claiming your daughter as a dependent. After you receive her social security number, you could then amend your return on Form 1040X (PDF), Amended U.S. Individual Income Tax Return . You have three years from the later of the due date of the return or from the date the return was filed to amend the return.

The other option is to file a Form 4868 (PDF), Application for Automatic Extension of Time to File U.S. Individual Income Tax Return. This would give you an additional four months to file your return; by then you should have your daughter's social security number.

References:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Form 4868 (PDF), Application for Automatic Extension of Time to File U.S. Individual Income Tax Return
• Tax Topic 354, Dependents

Yes. If you do not enter your child's social security number the dependency exemption and related tax benefits (such as the earned income credit, or child tax credit) may be reduced or disallowed. If it is close to the filing date and you still have not received your child's social security number, you may consider filing a Form 4868 (PDF), Application for Automatic Extension of Time to File U.S. Individual Income Tax Return . Please refer to Publication 501, Exemptions, Standard Deduction and Filing Information, and the Instructions for Form 1040, U.S. Individual Income Tax Return , for more information.

References:

• Publication 501, Exemptions, Standard Deduction and Filing Information
• Form 4868 (PDF), Application for Automatic Extension of Time to File U.S. Individual Income Tax Return
• Instructions for Form 1040, U.S. Individual Income Tax Return
• Tax Topic 354, Dependents

Yes, assuming that you already meet the other requirements to claim the child care credit, but are missing the required ID number of the provider, you can still claim the credit by demonstrating "due diligence" in attempting to secure the needed information.

When the care provider refuses to give the identifying information, the taxpayer can still claim the credit and is instructed to provide whatever information is available about the provider (such as name and address) on the form used to claim the credit Form 2441 (PDF), Child and Dependent Care Expenses, or Form 1040A, Schedule 2 (PDF), Child and Dependent Care Expenses for Form 1040A Filers). The taxpayer should write "see page 2" in the columns calling for the missing information. He/she would write at the bottom of page 2 that the provider refused to give the requested information. This statement will show that the taxpayer used due diligence in trying to secure and furnish the necessary information.

References:

• Form W-10 (PDF), Dependent Care Provider's Identification and Certification
• Form 2441 (PDF), Child and Dependent Care Expenses
• Instructions for Form 2441, Child and Dependent Care Expenses
• Publication 503, Child and Dependent Care Expenses
• Tax Topic 602, Child and dependent care credit

Yes, with an individual tax identification number (ITIN), you can claim the Child Tax Credit if you otherwise qualify. The Child Tax Credit can only be claimed by the parent claiming the child as a dependent.

Please refer to the Instructions for Form 1040 or the Instructions for Form 1040A index for the Child Tax Credit. The referenced pages will explain who qualifies for the Child Tax Credit, and how to calculate it.

References:

• Instructions for Form 1040
• Instructions for Form 1040A
• Tax Topic 606, Child tax credits

Yes, you may attach a copy of the child's birth certificate and enter "DIED" in column 2 of line 6c. You will also need to put a check mark in column 4 of line 6c. Please refer to the Instructions for Form 1040 or the Instructions for Form 1040A index for the Child Tax Credit. The referenced pages will explain who qualifies for the Child Tax Credit, and how to calculate it.

References:

• Instructions for Form 1040
• Instructions for Form 1040A
• Tax Topic 606, Child tax credits

Normally, to be your qualifying child and meet the residency test, your child must have lived with you for more than half of the tax year. For Earned Income purposes, if your child was born or died during the year, the child is considered to meet the test as if they child lived with you for the entire time he or she was alive during the tax year.

For example, if your child was born on October 1, 2003, and lived with you for the remainder of the year, your child meets the residency test.

If your child does not have a social security number, apply for one by filling out Form SS-5 with the Social Security Administration, or call the Social Security Administration at 1-800-772-1213. It usually takes about 2 weeks to get a social security number.

If the filing deadline is approaching and you still do not have a social security number, you have two choices.

1. File the return on time without claiming the Earned Income Credit. After receiving the social security number, file Form 1040X (PDF) , Amended U.S. Individual Income Tax Return, claiming the Earned Income Credit. Attach a completed Form 1040, Schedule EIC (PDF) , Earned Income Credit. Refer to Tax Topic 308, Amended Returns for information.

2. Request an automatic 4-month extension of time to file your return. You can get this extension by filing Form 4868 (PDF), Application for Automatic Extension of Time to File U.S. Individual Income Tax Return. Refer to Tax Topic 304 Extensions of Time to File Your Tax Return. for more information.

References:

• Publication 596, Earned Income Credit
• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Form 4868 (PDF), Application for Automatic Extension of Time to File U.S. Individual Income Tax Return
• Form 1040, Schedule EIC (PDF), Earned Income Credit
• Tax Topic 601, Earned income credit (EITC)
• Tax Topic 308 , Amended Returns

If the person fails to provide you with their social security number, you are required to backup withhold on the payments made to that person. The current backup withholding rate is 28%. You may also be subject to a penalty of up to $50 per information return that is filed without the necessary information. That penalty may be waived for reasonable cause, generally, if you requested the subcontractor's social security number and the contractor failed to provide it to you. You will have reasonable cause for not including the SSN on your 1099.

In addition, the $50 penalty does not apply to any failure that does not hinder the IRS from processing the return, from correlating the information required to be shown on the return with the information shown on the payee's tax return, or from otherwise putting the return to its intended use.

References:

• Form 1099MISC (PDF) & Instructions
• Publication 1679 (PDF), A Guide to Backup Withholding
• Publication 1281 (PDF), Backup Withholding on Missing and Incorrect Name/TINs.
• Publication 1586 (PDF), Reasonable Cause Regulations & Requirements for Missing & Incorrect TINs
• Treas. Reg. section 301.6721-1 (c) (1); 301.6724-1

Use form SS-5-FS which may be obtained from the Social Security Administration

References:

• Social Security Administration

Since 1997, each foreign person who does not have and cannot obtain a social security number must use an IRS Individual Taxpayer Identification Number (ITIN) on any U.S. tax return or refund claim filed. This would include:

Use IRS Form W-7 (PDF), Application for IRS Individual Taxpayer Identification Number, to apply for an ITIN by mail or in person at most IRS offices (see the list of offices abroad at the beginning of Publication 1915 (PDF), Understanding your IRS individual taxpayer identification number) in the U.S. and abroad, at certain U.S. consular offices and at www.irs.gov. Complete Form W-7 at least 4 to 6 weeks before you need an ITIN. Sign and date the form and be sure to provide all information requested.

Provide original, or certified or notarized copies of identity documents (examples of acceptable documents include an original passport, national identity card, etc.). Original documents will be returned. See instructions for form W-7 for more detailed information.

NOTE: If you have an INS document showing you are allowed to work in the U.S., you are eligible for an SSN and should not file Form W-7.

If you choose the mailing option use the following address:

If you have not heard from the IRS regarding your ITIN application within 30 days after you filed Form W-7, you may call either 1-215-516-ITIN (1-215-516-4846) (outside the United States) or toll free 1-800-tax-1040 (1-800-829-1040) (in the United States) to find out the status of your application. Be sure to have a copy of your Form W-7 application available when you call. Please allow 30 days from the date you filed Form W-7 before calling the IRS about the status of your application.

For additional information about ITINs, refer to Publication 1915 (PDF), Understanding Your IRS Individual Taxpayer Identification Number.

References:

• Publication 1915 (PDF), Understanding Your IRS Individual Taxpayer Identification Number
• Publication 519, U.S. Tax Guide for Aliens
• Form W-7 (PDF), Application for IRS Individual Taxpayer Identification Number
• Tax Topic 851 , Resident and Non-Resident Aliens
• Tax Topic 852 , Dual Status Aliens