Change ITIN to SS #

[glad129]

As clients go I have a client whose wife is from South Africa and two of his childrens were born there as well, they had a ITIN number and now they finally got new SS numbers. The 2019 return was already filed and when I tried to amended since the wife's number changes it wont let me fill out the 1040-X

I was told to file a new returned but since the husband SS is correct I would think that it will be treated as duplicate.

Anyone has corrected the SS after a return is filed?? please help no one else to call in this crazy world

Thank you

[itonewbie]

You mentioned that the children were born in South Africa.  But if the American father satisfied the US residency requirements, his children would acquire American citizenship at birth.  Did they apply for an ITIN because the residency requirements were not meet?

Were these SSNs issued only in 2020?  If so, leave the 2019 return as is.  Just make a note on your file to use these on the 2020 return.

If these were issued in 2019 and you must correct them, the best way to do that is to call the IRS, which is resuming operation in phases.  However, especially if no 1099/1098s were issued for 2019 under those SSNs, there's really no urgency to get that updated.

[BobKamman]

You didn't tell us the citizenship of the father, but it seems fairly obvious that he's not a U.S. citizen.  I would file a paper 1040, mark it "SUPERSEDING RETURN" at the top margin, and document that you mailed it by July 15.  

These instructions from IRS probably should have been rewritten after the law was changed to require an SSN for the CTC, but the part about getting the SSN before the due date of the return should still be correct (someone will let us know if it isn't).  

Note: If you don’t have a TIN by the due date of your return (including extensions), you may not claim the CTC/ACTC on either your original or an amended return. However, if you apply for an ITIN on or before the due date of your 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. Also, you may not claim the credit on either your original or an amended return for a child who doesn't have an SSN by the due date of your return (including extensions), even if that child later gets an SSN.

https://www.irs.gov/faqs/childcare-credit-other-credits/child-tax-credit/child-tax-credit-4

[glad129]

 The problem is that using the ITIN number disqualifies the children for the child tax credit and at the same time for the stimulus payment

[glad129]

The father is a US citizen, the mother and the children became US citizens as well but they got the paperwork after the return was filed, but since the due date of the return now is July 15th I'm trying to correct it so they get the child tax credit and the stimulus payment.

[glad129]

e father was also born in South Africa but he became a citizen first he lived here for 3 years before he was able to bring the wife and children.

[itonewbie]

Forget about the EIP, which will be caught up when they file the 2020 return unless their AGI for this year will fully phase it out.

If the father was not a US citizen at the time the children were born and/or did not meet the residency requirements, then the kids were not US citizen at birth.  That's just my question about the children's ITIN and the identification of their correct citizenship.

My comments about SSN correction still stand.

[BobKamman]

They might have to wait until filing the 2020 return to claim all or some of the EIP, but you should act now for the CTC for 2019.