Question

Amendment

Forum|Forum|4 years ago
July 21, 2021
3 replies
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I had to file an amendment. Because I received my daughters SSN after I filed. Will I qualify for the child tax credit since I added my dependent after I filed taxes?

O

Opus 17

Employee

Let's separate 2020 and 2021.

For 2020, most likely no. Due to a 2015 law, certain tax benefits can only be paid if the child has a valid SSN that is included in an "on time" tax return. A tax return can be filed "on time" as last as October 15 of the year, as long as you get the automatic extension before the regular deadline (which was June 17, 2021 for 2020 taxes).

You probably should have filed an extension request and waited. If you filed the original 2020 tax return before June 17 and the amended return after June 17, you probably won't get the full $2000 child tax credit for 2020.

For 2021, you probably also won't be enrolled in the advance child tax credit payments for 2021. You may be able to enroll later in the year when the IRS adds that function to their web site. If you don't or can't enroll in advance payments, you should still qualify for the $1400 round 3 stimulus and the $3000 or $3600 child tax credit. Remember the advance child tax credit payment for 2021 doesn't change the amount of the credit, it just changes when you get paid.

F

Felicita12Author

I did file my amendment on the 16th of june so I don't know if that would make a difference to having to wait for filing next year.

O

Opus 17

Employee

@Felicita12 wrote:

I did file my amendment on the 16th of june so I don't know if that would make a difference to having to wait for filing next year.

I think you're confused. If you have the SSN now, there's no talk of waiting to file your 2021 return next year, just file when you are ready.

Because you got the SSN late for 2020, you should have waited to file your 2020 return, instead of filing without it. Because you filed the amended return before June 17, the IRS should pay the extra child tax credit for 2020 eventually. But amended returns take a long time to process, and the IRS has a backlog of something like 35 million returns. They have to fix all the messes Congress created including the child tax credit, stimulus, advance child tax credit, unemployment insurance. Also remember that extra refunds paid from amended returns are only paid by a check mailed to you, the IRS does not use direct deposit for amended returns. Hopefully you will get a check in the mail, but it might take a long time.

Enrolling your child for the advance child tax credit payments for 2021 is something you can do whenever the IRS web site has the function turned on, but it's not ready yet.

D

drc845443

Hello there,

You can check your eligibility status on the Advanced Child Tax Credit portal in the link below:

https://www.irs.gov/credits-deductions/advance-child-tax-credit-payments-in-2021

If your child dependent has not been added, you will have the ability to add the dependent late summer using the "Manage Payments" section.

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R

R-SchuleCPA

My opinion is that a 2020 amendment should be filed, because in the year of Covid, the IRS is being lenient. I'm unfamiliar with the aforementioned 2015 law, but it never hurts to file an amendment with a full disclosure of facts circumstances with hope for the best result. Furthermore, it could very well free up credits in 2021 since that year is pending filing.

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O

Opus 17

Employee

@R-SchuleCPA wrote:

My opinion is that a 2020 amendment should be filed, because in the year of Covid, the IRS is being lenient. I'm unfamiliar with the aforementioned 2015 law, but it never hurts to file an amendment with a full disclosure of facts circumstances with hope for the best result. Furthermore, it could very well free up credits in 2021 since that year is pending filing.

The requirement for a valid social security number issued before the due date of the tax return was included in the TCJA of 2018, but I believe it was included in a previous tax law change as well. It's under 26 USC § 24(h)(7).

The problem with the idea of "lenient" is that there are some parts of the tax code that say "at the secretary's discretion" or "as determined by regulations". This gives the Secretary of the Treasury leeway to change certain rules (like extending the filing deadline due to an emergency). But when a code section is part of the law in black and white and doesn't contain exceptions, the IRS doesn't have leniency to change it unless Congress changes the law.