No credit is allowed to an individual who doesn’t include his/her own ID number (and that of spouse if married) on the tax return. In addition, if basing the credit on one or more qualifying children, each qualifying child’s name, age, and ID number must be included on the return. What is a taxpayer identification number for EIC rules?

The term “taxpayer identification number” is specially defined for purposes of:

For these purposes, a taxpayer identification number means a Social Security number (SSN), other than one issued to an individual to apply or receive Federally funded benefits (for example, Medicaid). Thus, the following numbers and designations are not acceptable for claiming the EIC:

The SSN must be issued by the Social Security Administration to a U.S. citizen or to a person who has permission from the Dept. of Homeland Security/U.S. Citizenship and Immigration Service to work in the U.S. The purpose of requiring an individual's (and, if married, the individual's spouse's) SSN to be shown on the return is to bar individuals who haven't been authorized to work legally in the U.S. from claiming the earned income credit.

For returns (or amendments) filed after December 18, 2015, the SSN of the taxpayer, taxpayer’s spouse and qualifying child or children must have been issued on or before the due date of the return or the credit will be denied. (IRC Sec 32(m)) The IRS says the due date for obtaining the SSN is the extended due date of the return (2024 Pub 596, page 4). Some taxpayers may encounter legitimate difficulties in getting a taxpayer identification number within the time necessary for filing a tax return (e.g., where a child is being adopted). IRS says if the filing deadline is approaching and the taxpayer doesn't have an SSN, the taxpayer may request an automatic extension of time to file.

An individual is prohibited from retroactively claiming the EIC by amending a return or filing an original return if he or she failed to file, for any prior year in which the individual did not have a taxpayer identification number. (PATH Act Sec 206)