social security valid for work only with dhs authorization

[atkservices]

If taxpayer has social security card with wording "valid for work only with DHS authorization", could he take EIC,  child credit or american opportunity credit for a child with social security card with the same wording "valid for work only with dhs authorization"?

[itonewbie · Accepted solution]

§32 and §24 refer to clause I of SSA §205(c)(2)(B)(i), which means the SSN should be eligible for EITC and CTC so long as the authorization for the individual to work is still valid.

§25A is less strict and only requires a TIN, which means, for purposes of claiming AOTC, it doesn't matter whether the SSN is valid for employment.

[atkservices]

Thank you very much,

Tatyana