Level 5

Question

Assigned Social after filing deadline

Forum|Forum|1 month ago
August 27, 2026
6 replies
135 views

My client has a daughter born 2023.

My client received there daughters social on 04/15/2026.

They filed 23’-25’ in May 26’. Is there any exception for receiving a social security after the filing deadline?

NOTE: They never received their daughter’s birth certificate after her birth and didn’t request &/or receive it till 2026 which they then requested her social # (received 4/15/2026).

ProSeries Professional

sjrcpa

Level 15

Exception to what? Did they get notices disallowing something?

The more I know the more I don’t know.

ljr

Level 9

I’m thinking that they filed without the child on the return? Then you could amend the years to add the child. If they didn’t file those years at all what is the problem?

I’m trying not to ask the obvious question - at the hospital when they filled out the info for the birth certificate they could have applied for the ssn then?

kobe22Author

Level 5

The taxpayers filed 2023, 2024 & 2025 in May of 2026 with their daughter who received her social security number on 04/15/2026.

They received IRS notices to remove any credits for the daughter because her social was issued after the due date for 2023 & after the due date for tax year 2024.

ljr

Level 9

I think you have a case to escalate this to a human being and not a computer-generated response. You can prove when the child was born. I don’t see why they would deny. . . anyone else have an idea?

Taxprohere

Level 7

child tax credit (and EITC) only valid with the child’s social issued by the filing deadline (including extensions.) Looks like they just met the requirement for 2025 tax filing but not prior years.

BobKamman

Level 15

Taxprohere learned the new law (Code Section 24) when it was enacted back in 2017 (TCJA). It’s important for tax professionals to keep up with legislation.

(7)Social security number required

(A)In generalNo credit shall be allowed under this section to a taxpayer with respect to any qualifying child unless the taxpayer includes on the return of tax for the taxable year—(i)

the taxpayer’s social security number (or, in the case of a joint return, the social security number of at least 1 spouse), and

(ii)

the social security number of such qualifying child.

(B)Social security numberFor purposes of this paragraph, the term “social security number” means a social security number issued to an individual by the Social Security Administration, but only if the social security number is issued—(i)

to a citizen of the United States or pursuant to subclause (I) (or that portion of subclause (III) that relates to subclause (I)) of section 205(c)(2)(B)(i) of the Social Security Act, and

Taxprohere learned the new law (Code Section 24) when it was enacted back in 2017 (TCJA). It’s important for tax professionals to keep up with legislation.

(ii)

before the due date for such return.

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