1) Valid Social Security Number (SSN)

To claim the EIC, you, your spouse (if filing a joint return), and any qualifying child listed on Schedule EIC must have a valid Social Security Number by the due date of your 2015 return.

If your social security card (or your spouse’s) says “Not valid for employment” and your Social Security Number was issued so that you (or your spouse) could get a federally funded benefit, you cannot get the EIC.

  • An example of a federally funded benefit is Medicaid. If you have a card with the legend “Not valid for employment” and your immigration status has changed so that you are now a U.S. citizen or permanent resident, ask the Social Security Administration for a new social security card without the legend.

Possible Scenarios

  1. U.S. citizen. If you were a U.S. citizen when you received your Social Security Number, you have a valid Social Security Number.
  2. Valid for work only with INS authorization or DHS authorization. If your social security card reads “Valid for work only with INS authorization” or “Valid for work only with DHS authorization,” you have a valid Social Security Number, but only if that authorization is still valid.
  3. Social Security Number missing or incorrect.
    • If an Social Security Number for you or your spouse is missing from your tax return or is incorrect, you may not get the EIC.
    • If an Social Security Number for you or your spouse is missing from your return because either you or your spouse didn’t have a valid Social Security Number by the due date of your 2015 return (including extensions) and you later get a valid SSN, you cannot file an amended return to claim the EIC.
  4. Other taxpayer identification number. You cannot get the EIC if, instead of an Social Security Number, you (or your spouse) have an individual taxpayer identification number (ITIN). ITINs are issued by the Internal Revenue Service to non-citizens who cannot get an SSN.
  5. No Social Security Number. If you don’t have a valid Social Security Number by the due date of your 2015 return (including extensions), put “No” next to line 66a on Form 1040 (click here to access this form), line 42a on Form 1040A (click here to access this form), or line 8a on Form 1040EZ (click here to access this form). You cannot claim the EIC on either your original or an amended 2015 return.
  6. Getting an Social Security Number. If you (or your spouse) don’t have an Social Security Number, you can apply for one by filing Form SS-5 with the SSA. You can get Form SS-5 online (click here, from your local SSA office, or by calling the SSA at 1-800-772-1213.
  7. Filing deadline approaching and still no Social Security Number. If the filing deadline is approaching and you still don’t have an Social Security Number, you can request an automatic 6-month extension of time to file your return. You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return. For more information, see the instructions for Form 4868 (click here to access this form).