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A valid SSN or ITIN must be obtained by the extended filing deadline in order to receive certain credits on the 2019 return. For most calendar year taxpayers, the extended filing deadline for the 2019 return is October 15, 2020; however, there may be an exception if you are living out of the country. See IRS Publication 54 Tax Guide for U.S. Citizens and Resident Aliens Abroad for more information.

Due to these requirements, returns completed using the TaxAct program (when the return is completed after the extended filing deadline), will generate a Yellow Alert warning of the requirement which will give you the ability to confirm that the SSN/ITIN was obtained by the extended filing deadline of the return.

Below are steps to access the Q&A Interview section where you can make or modify entries (i.e. if you indicated that you did not have a valid SSN or ITIN by the due date, but you actually did have one or if you need to indicate that you did not have a valid SSN or ITIN):

  1. From within your TaxAct return (Online or Desktop), click Federal. On smaller devices, click the menu icon in the upper left-hand corner, then select Federal
  2. Scroll down and click Miscellaneous Topics  in the Federal Quick Q&A Topics menu to expand the category and then scroll down and click No SSN by Due Date
  3. Select No SSN for taxpayer or spouse  OR  No SSN for dependent(s)
  4. Read the information on the screen and either check or uncheck the box as appropriate for your situation and then click Continue to save the changes (for the dependent section you would first need to click Review for the dependent you are needing to access to see the check box).  Note. Checking the box indicates there was NOT a valid SSN, ITIN or ATIN by the due date of the return (including extensions).  If there WAS a valid SSN, ITIN or ATIN, make sure the box is unchecked.

Additional Information

Earned Income Credit (EIC)

Per the IRS 1040 Instructions, page 42:

Social security number (SSN). For the EIC, a valid SSN is a number issued by the Social Security Administration unless "Not Valid for Employment" is printed on the social security card and the number was issued solely to allow the recipient of the SSN to apply for or receive a federally funded benefit. However, if “Valid for Work Only With DHS Authorization” is printed on your social security card, your SSN is valid for EIC purposes only as long as the DHS authorization is still valid.

To find out how to get an SSN, see Social Security Number (SSN) near the beginning of these instructions. If you won't have an SSN by the date your return is due, see What if You Can't File on Time?

If you didn't have an SSN issued on or before the due date of your 2019 return (including extensions), you can't claim the EIC on your original or an amended 2019 return. Also, if a child didn't have an SSN issued on or before the due date of your return (including extensions), you can't count that child as a qualifying child in figuring the EIC on your original or an amended 2019 return.

Additional Child Tax Credit

Per the IRS Schedule 8812 Instructions:

Taxpayer Identification Number Requirements

Each qualifying child must have the required social security number (SSN). If you have a qualifying child who does not have the required SSN, you cannot use the child to claim the ACTC on either your original or an amended 2019 return. The required SSN is one that is valid for employment and that is issued before the due date of your 2019 return (including extensions).

You also cannot use a qualifying child without the required SSN to claim the child tax credit on either your original or an amended 2019 return. However, a qualifying child who does not have the required SSN may be used to claim the credit for other dependents instead. See your tax return instructions for more information about claiming the credit for other dependents.

You must have a taxpayer identification number by the due date of your return. If you, or your spouse if filing jointly, do not have an SSN or IRS individual taxpayer identification number (ITIN) issued on or before the due date of your 2019 return (including extensions), you cannot claim the ACTC on either your original or an amended 2019 return.

If you apply for an ITIN on or before the due date of your 2019 return (including extensions) and the IRS issues you an ITIN as a result of the application, the IRS will consider your ITIN as issued on or before the due date of your return.

American Opportunity Credit

Per the IRS Form 8863 Instructions:

Taxpayer identification number (TIN) needed by due date of return. If you haven’t been issued a TIN by the due date of your 2019 return (including extensions), you can’t claim the American opportunity credit on either your original or an amended 2019 return. Also, the American opportunity credit isn’t allowed on either your original or an amended 2019 return for a student who hasn’t been issued a TIN by the due date of your 2019 return (including extensions).


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